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Digitized  by  the  Internet  Arciiive 
in  2010  witii  funding  from 
Duke  University  Libraries 


littp://www.arcliive.org/details/compilationoftarOOconf 


OF    THE 

TARIFF  ACT 

OF    TIIF 

CONFEDERATE  STATES  OF  AMEIUCA, 

APPROVED  MAY  21st,  1861, 

SHOWING    THE 

Kates  of  Duties  Payable  on  Imported  Goods,  Wares  and  Merchandise, 

FROM   AND    AFTER    SFl'TEMBER    1st,    ISGl, 
ALPHABETICALLY  ARRANGED; 

ALSO  CONTAlNIN(i 

RECENT  A.OTS  OE  OONaKESS 

AND  ClUCULAUS  OF  THE  TRKA^URT  DEl'il«t*iHNi', 

RELATIVE    TO  ^^ 

COMMERCE,  NAVIGATION  AND  THE  REVENUE; 

TOGETHER    ^VIT^    THE 

WAREHOUSE     SYSTEM, 

FORMS  OF  CUSTOM  HOUSE  BLANKS;   PUOTESTS  AND  APPEALS:   TAHLES  OF  FOKEIQN 

■NVEKUITS,  MEASDUES  AND  CURRENCIES,    REDUCED  TO  THE    STANDARD 

OF  THE  CONFEDERATE  STATES;  RULES  FOR  ADMEASUREMENT 

OF     VESSELS    FOR    TONNAGE,    &c. 


Arranged  by  P.  E.  WALDEN, 

DEPUTY    COLLECTOR,    CUSTOM    HOUSE,    PORT    OF    NEW    ORLEANS. 


NEW      ORLEANS  s 

PRINTED    AND    PUBLISHED    BV    CORSON    k    ARMSTRONO,    59    CAMP    STREET. 

18G1. 


Entered  according  to  the  act  of  Congress,  in  the  year  1861,  by 
Corson  &  Armstrong,  in  the  Clerk's  Office  of  the  Eastern  District 
of  Louisiana. 


INDEX 


A. 

PAGE 

Abatement  of  Duty  lor  Damage *. 242 

Act  to  Provide  Revenue  from  Imports    1 

Act  to  Amend  Tariff  Act  of  21st  May,  1861 Ki 

Act  to  Continue  certain  Laws  of  the  United  States  in  force 10") 

Act  to  Define  the  Limits  of  the  Port  of  New  Orleans If).') 

Act  to  Prohibit  Exportation  of  Cotton,  except  through  Seaports lOO 

Act  Declaring  the  Free  Navigation  of  the  Mississippi  River 107 

Act  to  Modify  Navigation  Laws  and  Repeal  Discriminating  Duties 110 

Act  Authorizing  Additional  Ports  of  Entry,  etc 110 

Act  Providing  for  Export  Duty  on  Cotton Ill 

Act  Removing  Prohibitions  on  certain  Importations 11 1 

Act  Providing  for  Registration  of  Vessels 112 

Act  to  Regulate  Foreign  Coins 112 

Act  to  Provide  for  Light  Money 114 

Act  to  Exempt  from  Duty  certain  Articles Ill 

Act  to  Authorize  the  Transit  of  Merchandise U,") 

Additional  Duty 230 

.  Admeasurement  of  Vessels 229 

Admeasurement  of  Coal  in  Flatboats 229 

Allowances 240 

Amsterdam  Pounds,  Reduction  of ^8fi 

Antwerp  Pounds,  Reduction  of 82 

Api)eals — See  Protest   and  Appeals 208 

Applications  for  Damage  Allowance 217 

Arrobas,  Spanish,  Reduction  of                          8(i 

Arrobas,  Portugiiosc,  Reduction  of ' 88 

Austrian  Pounds.  Roduction  of 82 

15 

Bremen  Rix  Dollar.  Reduction  of   ,  ,  7s 

Rduded  Warehouses ]:>'.) 

Bonded  Yards  and  ShfN  PI 


Q:)55^% 


U  INDEX. 

C 

PAGE 

Charges  for  Storage,  etc 170 

Change  of  Master  of  Registered  Vessels 249 

Claims  for  Refunding 248 

Clearances  for  Foreign  Ports 221 

Clearances  Coastwise 222 

Clearance,  Form   of 227 

Certificate  of  Payment  of  Light  Money 157 

Circular  Instructions IIH  to  158 

Cotton  Press  Rates  at  New  Orleans 259 

Cotton,  Exportation  of— See  Act  of  Congress lOG 

Cotton,  Export  Duty  on— See  Act  of  Congress  Ill 

Coal,  how  J[easured  in  Flatboats 229 

Commissions- See  Dutiable  Value  of  Imports 235 

Commissions  on  Sales,  Rates  of  at  New  Orleans 253 

Compensation  of  Merchant  Appraisers 246 

Commercial  and  Port  Rates  at  New  Orleans  253 

Currencies,  Tables  of = 71  to  81 

Currencies,  Foreign,  Rates  of,  by  Law 89 

Currencies,  Rates  of,  by  Usage 90 

Custom  House  Blanks 224 

Cwts.  Reduced  to  Pounds 84 

Damage  on  Voyage  of  Importation 242 

Damage,  etc.,  on  Goods  in  Bond 243 

Deficiencies,  etc 239 

Delivery  of  Appraised  Packages 216 

Discounts 23G 

Discriminating  Duties  Repealed — See  Act  of  Congress 110 

Dockage,  Rates  of  at  New  Orleans 250 

Duties,  Allowances.  Deficiencies,  etc 239 

Dutiable  Value  of  Imports 235 

Entrance  and  Clearance  of  Vessels 219 

Extracts 247 

Express  Carriers— See  Treasury  Circulars 145,  155 

Entries,  persons  authorized  to  make 233 

Exportation  of  Cotton—  See  Act  of  Congress 106 


INDEX.  lii 

TAOE 

Export  Duty  on  Cotton— Sec  Act  of  Congress Ill 

Export  from  "Warehouse 19") 

Exportations  in  Bond  Inland  to  Mexico 203 

Export  Bonds,  how  Cancelled 19S 

Equalization  of  Foreign  Vessels 248 

Entry  of  Goods  in  Bond 174 

Entry  for  Warehousing 17.') 

Entry  for  Withdrawal  for  Consumption 178 

Entry  for  Withdrawal  for  Transportation 180 

Entry  for  Ke-warehousing 183 

Entry  for  Warehouse  and  Transportation 1!)2 

Entry  for  Exportation lOo 

Entry  for  Consumption 212 

Entry  by  Appraisement 217 

Entry  of  Manufactures,  etc..  of  the  C.  S.,  exported  and  brought  back.  .  .  237 

Francs,  Reduction  of ; 7H 

Fees,  List  of 230 

French  Killogrammcs,  Reduction  of si 

French  Litres,  Reduction  of 87 

French  Feet,  Reduction  of 88 

Freights,  Rates  of  at  New  Orleans 258 

Foreign  Currencies,  Rates  of 89 

Foreign  Coins,  Rates  of 91 

Foreign  Coins,  Act  Regulating 112 

Foreign  Weights  and  Measures,  Tables  of 92  to  101 

Form  of  Trotest 208 

Form  of  Appeal 210 

Form  of  Consumption  Entry 213 

Harbor  Masters' Fees  at  New  Orleans 280 

I 

Inland  Exportation  to  Mexico  in  Bond 203 

Inland  Manifest 20.'> 

Importations  by  Mississippi  and  other  Rivers— Sec  Treasury  Circular.  .11(1.  120 

Iraportation  Bond,  Form  of 13;) 

Importations  by  Railroad  and  Inland  Routes— See  Treasury  Circular  . .  .  131 


IV  INDEX. 

PAGE 

Imports,  Dutiable  Value  of 235 

Information  for  Shipmasters  and  Others 248 

It 

Killogrammcs,  French,  Table  of 87 

L. 

Levee  Dues  at  New  Orleans 280 

List  of  Fees 230 

List  of  Tares 102 

Litres,  French,  Table  of 87 

Light  Money — Sec  Act  of  Congress  and  Treasury  Circular 114,  157 

Light  Money 248 

Liquors  Invoiced  and  Entered  by  the  Package. , .  241 

Louis  D'or.  Thaler,  Table  of 78 

m: 

Manifests,  Forms  of 22G 

Manner  of  Transacting  Business  at  the  Custom  House 212 

Mexico,  Inland  Exportation  to 203 

Merchant  Appraisers,  Compensation  of 246 

Miscellaneous  Valuable  Information 224 

Mississippi  River,  Free  Navigation  of — See  Act 107 

Mississippi  River,  Importations  by— See  Treasury  Circulars 110,  12G 

Mobile,  Port  Charges  at 281 

Moving  Vessels 275 

Navigation  Laws  Modified — See  Act  of  Congress 110 

New  Orleans  Levee  and  Wharfage  Dues 280 

New  Orleans,  Limits  of  the  Port  of— Sec  Act  of  Congress 105 

Notice  of  Dissatisfaction  or  Protest,  etc 20!) 

P» 

Persons  Authorized  to  Make  Entries 233 

Printing  of  Silks  in  Bond 200 

Protests  and  Appeals 208 

Port  of  New  Orleans,  Limits  Defined 105 

Ports  and  Places  of  Entry  and  Delivery,  Additional  ones  authorized 110 

Portuguese  Arrobas.  Tables  of 88 


INDEX.  V 

PAOE 

Port  Charges  at  Mobile 281 

Port  Wardens'  Fees  at  New  Orleans 27!) 

Pounds  Spanish,  Table  of 81 

Pounds  Austrian,  Table  of 82 

Pounds  of  Amsterdam  and  Netherlands,  Table  of 80 

Pounds  of  Antwerp,  Table  of 82 

Pounds  Sterllnfr,   Table  of 71 

Power  of  Attorney,  Form  of 227 

Prussian  Rix  Dollars,  Table  of 80 

Q 

Qrs.  Reduced  to  Pounds,  Table  of . .  8.5 

Quarantine  Charges  at  Now  Orleans 279 

Rates  of  Foreign  Money  or  Currencies,  by  Law i<[) 

Rates  of  Foreign  Currencies,  by  Usage 90 

Rates  of  tlie  New  Orleans  Tow  Boats 2G1  to  275 

Rates  for  Pilotage  in  and  out  of  the  Mississippi  Passes 277 

Rates  of  Towage  on  Dog  River  Bar,  Mobile 281 

Registration  of  Vessels — See  Act  and  Circular 112,  129 

Receiving  and  Forwarding  Merchandise,  Rates  of  at  New  Orleans 251 

Re-warehouse  Entry 183 

Rc-warchousing  and  AVithdrawal  Entry 185 

Re-warehouse  and  Withdrawal  Entry  for  Export 187 

Re-warehouse  Withdrawal  Entry  for  Consumption 190 

Re-warehouse  AVithdrawal  Entry  for  Transportation 191 

Re-warehouse  Withdrawal  Entry  for  Exportation 191 

Re-appraisement    245 

Report  and  Entrance 251 

Rix  Dollar  of  Bremen,  Table  of 78 

Rix  Dollar  of  Prussia,  Table  of 80 

IS 

f^panish  Pounds,  Table  of M 

Spanish  Arrobas.  Table  of 8(1 

Sterling  Money,  Table  of 71 

Shipmasters,  Information  for 248 

Storage  and  Labor,  Rates  of  at  New  Orleans 257 


VI  INDEX. 

T 

PAOE 

Table  of  Sterling  Money 71 

•'      Francs ~C< 

•'      Bremen  Rix  Dollars 78 

"      Prussian  Rix  Dollars 80 

'•      Tons  Reduced  to  Pounds 83 

"      Spanish  Pounds 81 

"      Austrian  Pounds 82 

"      Antwerp  Pounds 82 

"      Cwts.  Reduced  to  Pounds 84 

"      Qrs.  Reduced  to  Pounds. 85 

"      Amsterdam  Pounds 86 

"      Spanish  Arrobas 86 

"      French  Killogrammos 87 

"      French  Litres 87 

"      French  Feet 88 

"      Portuguese  Arrobas 88 

"      "Weights  and  Measures 92  to  100 

Tariff  Act 1 

Tariff  Alphabetically  Arranged 17  to  70 

Tares,  List  of 102 

Tares,  Rates  of  at  New  Orleans 258 

Transfer  of  Goods  in  Bond 173 

Transfer  of  Property  in  Vessels 250 

Treasury  Circulars 116  to  158 

Time  of  Making  Appeals,  etc .  . , 211 

Time  of  Vessels  to  Discharge 222 

Time  of  Report  and  Entrance  of  Vessels 251 

Tons  Reduced  to  Pounds,  Table  of 83 

Tonnage  of  Vessels,  How  Ascertained 229 

Towage.  Rates  of  at  New  Orleans 261  to  265 

XJ 

Unlading  Cargoes 222 

United  States  Laws  Continued — See  Acts 105 

V 

Vessels  in  the  Coasting  Trade 249 


INDEX.  Vll 
W 

PAQB 

Warehouse  System 159 

Warehouse  Entry 175 

Warehouse  and  Transportation  Entry 192 

Warehouse  and  Exportation  Entry 197 

Weights  and  Measures.  Tables  of 92  to  100 

Weights  of  Grain,  Rates  of  at  New  Orleans ' 258 

Wrecked  Goods 251 . 

Withdrawal  Entry  for  Consumption 179 

Withdrawal  Entry  for  Transportation ISO 

Withdi-awal  Entry  for  Exportation 195 

Withdrawal  Entry  for  Transportation  and  Exportation  to  Mexico 20i 

Withdrawal  of  Silks  for  Dyeing 201 


A.OT 

TO    PROVIDE    REVENUE    FROM    COMMODITIES 
IMPORTED  FROM  FOREIGN  COUNTRIES. 


Section  1.  The  Congress  of  the  Confederate  States  of  America  do 
enact,  That  fi'om  and  after  the  31st  day  of  August  next,  a  duty 
shall  be  imposed  on  all  goods,  products,  wares  and  merchandise 
imported  froni  abroad  into  the  Confederate  States  of  America,  as 
follows  : 

On  all  articles  .enumerated  in  Schedule  A,  an  ad  valorem  duty  of 
twentj'^five  per  centum.  On  all  articles  enumerated  in  Schedule 
B,  an  ad  valorem  duty  of  twenty  per  centum.  On  all  articles  en- 
umerated in  Scliedule  C,  an  ad  valorem  duty  of  fifteen  per  centum. 
On  all  articles  enumerated  in  Schedule  D,  an  ad  valorem  duty  of 
ten  per  centum.  On  all  articles  enumerated  in  Schedule  E,  an  ad 
valorem  duty  of  five  per  centum.  And  that  all  articles  enumerated 
in  Schedule  F,  a  Specific  Duty  as  therein  named.  And  that  all 
articles  enumerated  in  Schedule  G,  shall  be  exempt  from  duty  ; 
to  wit  : 


SCHEDULE  A. 

Twenty-five  per  centum  ad  valorem. 

Alabaster  and  spar  ornaments;  ancliovies,  sardim^s,  and  all  other 
fish  preserved  in  oil. 

Brandy  and  other  spirits  distilled  from  grain  or  other  materials, 
not  otherwise  provided  for;  billiard  juid  bagatelle  tables,  and  all 
other  tables  or  boards  on  which  games  arc  played. 


Composition  tops  for  tables,  or  other  articles  of  furniture  ;  con- 
fectionary, comfits,  sweetmeats,  or  fruits  preserved  in  sugar, 
molasses,  brandy  or  other  liquors ,  cordials,  absyiithe,  arrack, 
curacoa,  kirschenwesser,  liquors,  maraschino,  ratafia,  and  all  other 
spirituous  beverages  of  a  similar  character. 

Glass,  cut. 

Manufactures  of  cedar  wood,  grauadilla,  ebony,  mahogany, 
rosewood  and  satinwood. 

Scagliula  tops  for  tables  or  other  articles  of  furniture;  segars, 
snufi",  paper  segars,  and   all  other  manufactures  of  tobacco. 

Wines — Burgundy,  champagne,  clarets,  madeira,  port,  sherry, 
and  all  other  wines  or  imitations  of  wines. 


SCHEDULE  B. 

Twenty  per  centuvi  ad  valorem. 

Almonds,  raisins,  cun-ants,  dates,  figs  and  all  other  dried  or  pre- 
served fruits,  not  otherwise  provided  for;  argentine,  alabata,  or 
German  silver,  manufactured  or  unmanufactured;  articles  em- 
broidered with  g(»ld,  silver,  or  other  metal,  not  otherwise  provided 
for. 

Balsams,  cosmetics,  essences,  extracts,  pastes,  perfumes  and 
tinctures  used  for  the  toilet  or  for  medicinal  purposes;  bay  rum, 
beads  or  amber,  composition  of  wax,  and  all  other  beads;  benzoates; 
bracelets,  braids,  chains,  curls,  or  ringlets,  composed  of  hair,  or  of 
which  hair  is  a  component  part,  not  otherAvise  provided  for  ; 
brooms  and  brushes  of  all  kinds. 

Camphor,  refined;  canes  and  sticks,  for  walking,  finished  or 
unfinished;  capers,  pickles  and  sauces  of  all  kinds,  not  otherwise 
provided  for;  card  vases,  pocket  books,  shell  boxes,  souvenirs,  and 
all  similar  articles,  of  whatever  material  composed,  not  otherwise 
provided  for;  compositions  of  glass,  set  or  unset;  coral,  cut  or 
manufactured. 

Feathers  and  flowers,  artificial  or  ornamental,  and  parts  thereof, 
of  whatever  material  composed;  fans  and  fire  screens  of  every 
description,  of  whatever  material  composed. 

Grapes,  plums,  and  prunes,  and  other  such  fruit,  when  put  up 
in  bottles,  cases  or  cans,   not  otherwise  provided  for. 


Hair,  hnmau,  cleansed  or   prepared  for  use. 

Manufactures  of  gold,  platina,  or  silver,  not  otherwise  provided 
for  ;  manufactures  of  papier  raache;  molasses. 

Paintings  on  glass;  pepper,  pimento,  cloves,  nutmegs,  cinnamon 
and  all  other  spices;  perfumes  and  perfumery,  of  all  sorts,  not 
otherwise  provided  for;  plated  and  gilt  ware  of  all  kinds,  not 
otherwise  provided  for;  playing  cards;  prepared  vegetables,  fruits, 
meats,  poultry  and  game,  sealed  or  enclosed  in  cans  or  otherwise. 

Silver-plated  metals,  in  slieets  or  other  form  ;  soap,  castile,  per- 
fumed, Windsor,  and  other  toilet  soaps;  sugar  of  all  kinds;  syrup 
of  sugar. 

Epaulettes,  galloons,  laces,  knots,  stars,  tassels,  tresses,  and 
wings  of  gold  or  silver,  or  imitations  thereof 


SCHEDULE    C. 
Fifteen  per  centum  ad  valorem. 

Alum;  arrow-root;  articles  of  clothing  or  apparel,  including 
hats,  caps,  gloves,  shoes  and  boots  of  all  kinds,  worn  by  men, 
women,  or  children,  of  whatever  material  composed,  not  otherwise 
provided  for. 

Baizes,  blankets,  bookings,  flannels  and  floor-cloths,  of  whatever 
material  composed,  not  otherwise  provided  for;  baskets  and  all 
articles  composed  of  grass,  osier,  palm  leaf,  straw,  whale-bone  or 
willow,  not  otherwise  provided  for;  l)eer,  ale,  and  porter,  in  casks 
or  bottles;  beeswax;  berries  and  vegetables  of  all  sorts  used  for 
food,  not  otherwise  provided  for;  blue  or  roman  vitriol,  or  sulphate 
of  copper;  Bologna  sausages;  braces,  suspenders,  webbing,  or 
other  fabrics,  composed  wholly  or  in  part  of  India  rubber,  not 
otherwise  provided  for;  breccia;  burgundy  jiilch;  buttons  and 
button  moulds  of  all  kinds. 

Cables  and  cordage,  of  whatever  material  made;  cadmium  ; 
calamine;  calomel  and  all  other  mercurial  preparations;  carbonate 
of  soda;  castor  beans;  castor  oil;  candles  and  tapers  of  sperina- 
ccti,  stcarine,  parafinc,  tallow  or  wax  and  all  other  candles;  caps, 
hats,  muffs  and  tippets,  and  all  other  manufactures  of  fur,  or  of 
which  fur  shall  be  a  component  part;    caps,  gloves,  leggins,  mits, 


6 

socks,  stockings,  wove  shirts  aud  drawers,  and  all  similar  articles 
worn  by  men,  women  and  children,  and  not  otherwise  provided  for; 
carpets,  carpeting-,  hearth-rugs,  bed-sides,  and  other  portions  of 
carpeting,  being  either  Aubusson,  Brussels,  ingrain,  Saxony, 
Turkey,  Venetian,  Wilton,  or  any  other  similar  fabric,  not  otherwise 
provided  for;  carriages  and  parts  of  carriages;  castorum;  chains, 
of  all  sorts;  cider  and  other  beverages  not  containing  alcohol,  and 
not  otherwise  provided  for;  chocolate;  chromate  of  lead;  chromate, 
bi-chromate,  hydriodate,  and  prussiate  of  potash;  clocks  and  parts 
of  clocks;  coach  and  harness  furniture  of  all  kinds;  cobalt;  combs 
of  all  kinds;  copper  bottoms;  copper  rods,  bolts,  nails,  and  spikes  ; 
copper  in  sheets  or  plates,  called  braziers'  copper,  and  otiier  sheets 
of  copper,  not  otherwise  provided  for;  copperas,  or  green  vitriol, 
or  sulphate  of  iron ;  corks ;  cotton  cords,  gimps,  and  galloons  ; 
cotton  laces,  cotton  insertings,  cotton  trimming  laces,  cotton  laces 
and  braids;  court  plaster;  coral  unmanufactured;  crayons  of  all 
kinds;  cubebs;    cutlery  of  all  kinds. 

Delaines;  dolls  and  toys  of  all  kinds;  dried  pulp;  drugs,  medi- 
cinal. 

Earthen,  china,  and  stone  ware,  and  all  other  wares  composed 
of  earthy  and  mineral  substances,  not  otherwise  provided  for  ; 
encaustic  tiles;  ether;  felspar;  fig  blue;  fire  crackers,  sky-rockets, 
Roman  candles,  and  all  similar  articles  used  in  pyrotechnics;  fish, 
whether  fresh,  smoked,  salted,  dried  or  pickled,  not  otherwise 
provided  for;  fruits,  preserved  in  their  own  juice,  or  pie  fruits;  fish- 
glue,  or  isin-glass;  fish  skins;  flats,  braids,  plaits,  sparterre  and 
willow  squares,  used  for  making  hats  or  bonnets;  floss  silks, 
feather  beds,  feathers  for  beds,  and  downs  of  all  kinds  ;  frames 
and  sticks  for  umbrellas,  parasols,  and  sunshades,  finished  or 
unfinished;  Frankford  black;  fulminates  or  fulminating  powders  ; 
furniture,  cabinet  and  household,  not  otherwise  provided  for;  furs, 
dressed  on  the  skin. 

Ginger,  dried,  green,  ripe,  ground,  preserved,  or  pickled ;  glass, 
colored,  stained,  or  painted;  glass,  window;  glass  crystals  for 
watches;  glasses  or  pebbles  for  spectacles;  glass  tumblers,  plain, 
moulded  and  pressed;  bottles,  flasks,  and  all  other  vessels  of  glass, 
not  otherwise  provided  for ;  glue;  grass  cloth;  green  turtle;  gum, 
benzoin  or  benjamin;  guns,  except  muskets  and  rifles,  fire  arms 
and  all  parts  thereof  not   intended  for   military   purposes;    gunny 


cloth   and   India  bag'gings  and  India   mattings  of  all  sorts,  not 
otherwise   provided  for. 

Hair,  curled,  moss,  seaweed,  and  all  other  vegetable  substances, 
used  for  beds  or  mattresses;  hair  pencils ;"^hat  bodies  of  cotton  or 
wool;  hats  and  bonnets  for  men,  women  and  children,  composed 
of  straw,  satin  straw,  chip,  grass,  palm  leaf,  willow  or  any  other 
veg'etable  substance,  or  of  hair,  whalebone,  or  other  materials,  not 
otherwise  provided  for;  hatter's  plush  of  whatever  material  com- 
posed; honey. 

Ink  and  ink  powder;  ipecacuanha;  iridium;  iris,  or  orris  root  ; 
iron  castings;  iron  liquor;  iron  in  bars,  bolts,  rods,  slabs,  and 
railroad  rails,  spikes,  fishing-  plates  and  chairs  used  in  constructing 
railroads;  ivory  black. 

Jalap;  japanned  ware  of  all  kinds,  not  otherwise  provided  for  ; 
jet,  and  manufactures  of  jet,  or  imitations  thereof;  jewelry  or 
imitations  thereof;   juniper  berries. 

Laces  of  cotton,  of  thread  or  other  materials,  not  otherwise  pro- 
vided for;  lampblack;  lastings,  cut  in  strips,  or  patterns  of  the 
size  or  shape  for  shoes,  boots,  bootees,  slippers,  gaiters  or  buttons, 
of  whatever  material  composed;  lead  pencils;  leaden  pipes  ; 
leather,  japanned;  leeches;  linens,  of  all  kinds;  liquorice  paste, 
juice  or  root ;    litharge. 

Maccaroni,  vermicelli,  gelatine,  jellies,  and  all  other  similar 
preparations,  not  otherwise  provided  for;  machinery  of  every 
description,  not  otiierwise  provided  for ;  malt;  magnesia ;  manganese ; 
manna;  manufactures  of  the  bark  of  the  cork  tree ;  manufactures  of 
silk;  manufactures  of  wool  of  all  kinds,  or  worsted,  not  otherwise 
provided  for;  manufactures  of  hair  of  all  kinds,  not  otherwise 
provided  for;  manufactures  of  cotton  of  all  kinds,  not  otherwise 
provided  for;  manufactures  of  llax  of  all  kinds,  not  otherwise 
provided  for;  manufactures  of  hemp  of  all  kinds,  not  otherwise 
provided  for;  manufactures  of  bone,  shell,  horn,  pearl,  ivory,  or 
vegetable  ivory,  not  otherwise  provided  for;  manufactures, 
articles,  vessels  and  Avares,  not  otherwise  provided  for,  of  brass, 
copper,  iron,  steel,  lead,  pewter,  tin,  or  of  which  either  of  these 
metals  shall  be  a  component  part;  manufactures,  articles,  vessels, 
and  wares,  of  glass,  or  of  which  glass  shall  be  a  component  mater- 
ial, not  otherwise  provided  for;  manufactures  and  articles  of 
leather,  or  of  which  leather  shall  be  a  component  part,  not  other- 
wise provided  for;    manufactures  and   articles  of  marble,  marble 


8 

paving  tiles,  and  all  other  marble  more  advanced  in  manufacture 
than  in  slabs  or  blocks  in  the  rough,  not  otherwise  provided  for  ; 
manufactures  of  paper,  or  of  which  paper  is  a  component  material, 
not  otherwise  provided  for;  manufactures  of  wood  or  of  which 
wood  is  a  component  part,  not  otherwise  provided  for;  matting, 
china  or  other  floor  matting,  and  mats  made  of  flags,  jute,  or 
grass;  medicinal  preparations,  drugs,  roots,  and  leaves  in  a  crude 
state,  not  otherwise  provided  for;  morphine;  metallic  pens  ; 
mineral  waters;  musical  instruments  of  all  kinds,  and  strings  for 
musical  instruments,  of  whipgut,  catgut,  and  all  other  strings  of 
the  same  material;  mustard,  in  bulk  or  in  bottles;  mustard  seed. 

Needles  of  all  kinds  for  sewing,  darning  and  knitting;  nitrate 
of  lead. 

Ochres  and  ochrey  earths;  oil-cloths  of  every  description,  of 
whatever  material  composed;  oils  of  every  description,  animal, 
vegetable  and  mineral,  not  otherwise  provided  for;  olives;  opium; 
orange  and  lemon  peal;  osier  or  willow,  prepared  for  baskei- 
makers'  use. 

Paints,  dry  or  ground  in  oil,  not  otherwise  provided  for  ;  paper, 
antiquarian,  demy,  drawing,  elephant,  foolscap,  imperial,  letter, 
and  for  printing  newspapers,  hand-bills,  and  other  printing,  and 
all  other  paper,  not  otherwise  provided  for ;  paper  boxes,  and  all 
other  fancy  boxes ;  paper  envelopes;  paper  hangings;  paper  for 
walls,  and  paper  for  screens  or  fire-boards  ;  parchment;  parasols 
and  sun-shades  and  umbrellas;  patent  mordant;  paving  and  roof- 
ing tiles  and  bricks,  and  roofing  slates,  and  fire-bricks;  periodicals 
and  other  works,  in  course  of  printing  and  republication  in  the 
Confederate  States;  pitch;  plaster  of  Paris,  calcined;  plumbago  ; 
potassium;  putty. 

Quicksilver;  quills;  quasia,  manufactured  or  unmanufactured. 

Eed  chalk  pencils;  rhubarb;    roman  cement. 

Saddlery  of  all  kinds,  not  otherwise  provided  for;  safii-on,  and 
saffron  cake;  sago;  salts,  epsom,  glauber,  rochelle,  and  all  other 
salts  and  preparations  of  salts,  not  otherwise  provided  for  ; 
sarsaparilla;  screws  of  all  kinds;  sealing  wax;  seines  ;  seppia  ; 
sewing  silk,  in  the  gum  and  purified;  shaddocks;  skins  of  all 
kinds,  tanned,  dressed,  or  japanned;  slate  pencils  ;  smaltz;  soda 
of  every  description,  not  otherwise  provided  for  ;  spirits  of  turpen- 
tine ;    spunk ;    squills ;    starch ;    stereotype  plates ;  still  bottoms  ; 


9 

sulphate  of  barytcs,  crude  or  refined;  sulphate  of  quinine,  and 
quinine  in  all  its  various  preparations. 

Tapioca;  tar;  textile  fabrics  of  every  description,  not  otherwise 
provided  for;  twine  and  packed  tliread,  of  whatever  material 
composed;  thread,  lacings  and  inserting-s;  types,  old  or  new,  and 
type  metals. 

Umbrellas;  vandykc  brown;  vanilla  beans;  varnish  of  all  kinds, 
vellum;  Venetian  red;  velvet  in  piece,  composed  wholly  of  cotton, 
or  of  cotton  and  silk,  but  of  which  cotton  is  the  component  material 
of  chief  value;  verdigris;  Vermillion;  vinegar. 

Wafers;  water  colors;  whalebone;  white  and  red  lead;  white 
vitrei  or  sulphate  of  zinc;  whiting  or  Paris  white;  window  glass, 
broad,  crown  or  cylinder;  woollen  and  worsted  yarns  and  woollen 
listings;  shot  of  lead,  not  otherwise  provided  for;  wheelbarrows 
and  hand-barrows;  wagons  and  vehicles  of  every  description,  or 
parts  thereof. 


SCHEDULE   D. 
Ten  per  centum  ad  valorem. 

Acids  of  every  description,  not  otherwise  provided  for;  alcor- 
noquc;  aloes;  ambergris;  amber;  ammonia,  and  sal  ammonia; 
anatto,  roucon  or  Orleans;  angora,  thibet,  and  other  goats'  hair,  or 
mohair,  unmanufactured,  not  otherwise  provided  for;  anniseed; 
antimony,  crude  or  regulus  of;  argol,  or  crude  tartar;  arsenic; 
ashes,  pot,  pearl  and  soda;  asphaltum;  assaftctida. 

Bananas,  cocoa  nuts,  pine  apples,  plantains,  oranges  and  all 
West  India  fruits  in  their  natural  state;  barilla;  bark  of  all  kinds, 
not  otherwise  provided  for;  bark,  Peruvian;  bark,  guilla;  bismuth; 
bitter  apples;  bleaching  powder  of  chloride  of  lime;  bones,  burnt; 
boards,  planks,  staves,  shingles,  laths,  scantling,  and  all  other 
sawed  lumber;  also  spars  and  hewn  timber,  of  all  sorts,  not  other- 
wise provided  for;  bone  black,  or  animal  carbon,  and  bone  dust; 
bolting  cloths;  books,  printed  magazines,  pamphlets,  periodicals, 
and  illustrated  newspapers,  bound  or  unbound,  not  otherwise 
provided  for;  books,  blank,  bound  or  unbound;  borate  of  lime; 
borax,  crude  or  tincal;  borax,  refined;  bouchu  leaves;  box- wood, 
unmanufactured;  Brazil  paste,  Brazil  wood,  braziletto,  and  all  dye- 
2 


10 

woods  in  sticks;  bristles;  bronze  and  Dutch  metal  in  leaf;  bronze 
liquor  and  bronze  powder;  building  stones;  butter;  burr  stones, 
wroug-ht  or  un wrought. 

Cabinets  of  coins,  medals,  and  all  collections  of  antiquities; 
camphor;  crude;  cantharides;  cassia  and  cassia  buds;  chalk; 
cheese;  chickory  root,  chronometers,  box  or  ship,  and  parts  thereof; 
clay,  burnt  or  unburnt  bricks,  paving  and  roofing  tiles,  gas  retorts, 
and  roofing  slates ;  coal,  coke,  and  ciilm  of  coal ;  cochineal ;  cocoa 
nuts,  cocoa,  and  cocoa  shells;  coculus  indicus;  coir  yarn;  cedilla, 
or  tow  of  hemp  or  flax;  cowhagedown;  cream  of  tartar;  cudbear. 

Diamonds,  cameos,  mosaics,  gems,  pearls,  rubies  and  other 
precious  stones,  and  imitations  thereof,  when  set  in  gold  or  silver, 
or  other  metal;  diamonds,  glaziers',  set  or  not  set;  dragon's  blood. 

Engravings,  bound  or  unbound;  extract  of  indigo,  extracts  and 
decoctions  of  log-wood  and  other  dye-woods,  not  otherwise  provided 
for;  extract  of  madder;  ergot. 

Flax,  unmanufactured;  flaxseed  and  linseed;  flints  and  flint 
ground;  flocks,  waste  or  shoddy;  French  chalk;  furs,  hatters', 
dressed  or  undressed,  not  on  the  skin;  furs,  undressed,  when  on 
the  skin. 

Glass,  when  old  and  fit  only  to  be  remanufactured ;  gamboge; 
gold  and  silver  leaf;  gold  beaters'  skin;  grindstones;  gums — 
Arabic,  Barbary,  copal.  East  Indies,  Senegal,  substitute,  tragacanth, 
and  all  other  gums  and  resins,  in  a  crude  state,  not  otherwise 
provided  for. 

Hair,  of  all  kinds,  uncleansed  and  unmanufactued;  hemp,  un- 
manufactured; hemp  seed  and  rape  seed;  hops,  horns,  horn-tips, 
bone,  bone-tips,  and  teeth,  unmanufactured. 

Ivory,  unmanufactured;  ivory  nuts,  or  vegetable  ivory. 

Jute,  sisal  grass,  coir,  and  other  vegetable  substances,  unmanu- 
factured, not  otherwise  provided  for. 

Kelp;  kermes. 

Lac  spirits,  lac  sulphur,  and  lac  dye;  leather,  tanned,  bend,  sole, 
and  upper  of  all  kinds,  not  otherwise  provided  for;  lemons  and 
limes,  and  lemon  and  lime  juice,  and  juices  of  all  other  fruits 
without  sugar;  lime. 

Madder,  ground  or  prepared ;  madder  root;  marble,  in  the  rough, 
slab  or  block,  unmanufactured;  metals,  unmanufactured,  not 
otherwise  provided  for;  mineral  kermes;  mineral  and  bituminous 


11 

substances  in  a  crude  state,  not  otherwise  provided  for;  moss, 
Iceland;  music,  printed  with  lines,  bound  or  unbound. 

Natron;  nickel;  nuts,  not  otherwise  provided  for;  nut  galls; 
mux  vomica. 

Oakum;  orang'es,  lemons,  and  limes;  orpiment. 

Palm  leaf,  unmanufactured;  pearl,  mother  of;  pine  apples;  plan- 
tains; platina,  unmanufactured;  polishing  stones;  potatoes; 
Prussian  blue;  pumice  and  pumice  stone. 

Katans,  and  reeds,  unmanufactured;  red  chalk;  rotten  stone. 

Safflower;  sal  soda;  and  all  carbonates  and  sulphates  of  soda, 
by  whatever  names  designated,  not  otherwise  provided  for;  seedlac; 
shellac;  silk,  raw,  not  more  advanced  in  manufacture  than  singles, 
tram  and  thrown,  or  organzinc;  sponges;  steel  in  bars,  sheets  and 
plates,  not  further  advanced  in  manufacture  than  by  rolling,  and 
cast  steel  in  bars;  sumac;  sulphur,  flour  of 

Tallow,  marrow,  and  all  other  grease  or  soap  stocks  and  soap 
stuffs,  not  otherwise  provided  for;  tea,  terne  tin,  in  plates  or  sheets; 
teazle,  terra,  japonica,  catechu,  tin  in  plates  or  sheets  and  tin  foil; 
tortoise  and  other  shells,  unmanufactured;  trees,  shrubs,  bulbs, 
plants  and  roots,  not  otherwise  provided  for;  turmeric. 

Watches  and  parts  of  watches;  woad  or  pastel;  woods;  viz: 
cedar,  box,  ebony,  lignumvitfe,  granadilla,  mahogany,  rose-wood, 
satin-wood,  and  all  other  woods,  unmanufactured. 

Iron  ore,  and  iron  in  blooms,  loops  and  pigs. 

Maps  and  charts. 

Paintings  and  statuary  not  otherwise  provided  for. 

Wool,  unmanufactured,  of  every  description,  and  hair  of  the 
Alapaca  goat  and  other  like  animals. 

Specimens  of  natural  history,  mineralogy  or  botany,  not  other- 
wise provided  for. 

Yams 

Leaf  and  unmanufactured  tobacco. 


SCHEDULE   E. 
Five  per  centnm  ad  valorem. 

Articles  used  in  dyeing  and  tunning,  not  otherwise  provided  fur. 
Brass,  in  bars  or  pigs,  old  and  fit  only  to  be   remanufacturcd; 
bells,  old;  bell  metal. 


12 

Copper  in  pigs  or  bars;  copper  ore;  copper,  wlicn  old  and  fit 
only  to  be  remanufactured;  cutcb. 

Diamonds,  cameos,  mosaics,  pearls,  gems,  rubies,  and  otber  pre- 
cious stones,  and  imitations  thereof,  when  not  set. 

Emery  in  lump  or  pulverized.  ■• 

Felt,  adhesive  for  sheathing-  vessels;  fuller's  earth. 

Gums  of  all  sorts,  not  otherwise  provided  for;  gutta  percha, 
unmanufactured 

Indigo;  India  rubber,  in  bottles,  slabs  or  sheets,  unmanufactured ; 
India  rubber,  milk  of. 

Junk,  old. 

Plaster  of  Paris  or  sulphate  of  lime,  ground  or  unground;  raw 
hides  and  skins  of  all  kinds,  undressed. 

Sheathing  copper,  but  no  copper  to  be  considered  as  such  except 
in  sheets  forty-eight  inches  long  and  fourteen  inches  wide,  and 
weighing  from  eleven  to  thirty-four  ounces;  sheathing  or  yellow 
metal  not  wholly  or  part  of  iron;  sheathing  or  yellow  metal  nails, 
expressly  for  sheathing  vessels;  sheathing  paper,  stave  bolts  and 
shingle  bolts. 

Tin  ore  and  tin  in  pigs  or  bars;  type,  old  and  fit  only  to  be 
remanufactured. 

Wold. 

Zinc,  spelter,  or  tentenegue,  unmanufactured. 


SCHEDULE     F. 

Specific  Duties. 

Ice — one  dollar  and  fifty  cents  per  ton. 

Salt,  ground,  blown,  or  rock — two  cents  per  bushel,  of  fiftj'-six 
pounds  per  bushel. 


SCHEDULE  G. 

Exevijpt   from   Duty. 

Books,  maps,   charts,   mathematical  a-.id  nautical  instruments, 
philosophical  apparatus,  and  all  other  articles  whatever,  imported 


13 

for  the  use  of  the  Confederate  States ;  books,  pamphlets,  periodicals 
and  tracts,  published  by  religious  associations. 

All  philosophical  apparatus,  instruments,  books,  maps  and  charts, 
statues,  statuary,  busts  and  casts  of  marble,  bronze,  alabaster  or 
plaster  of  Paris,  paintings  and  drawings,  etchings,  specimens  of 
sculpture,  cabinet  of  coins,  medals,  gems,  and  all  collections  of 
antiquities.  Provided  the  same  be  specially  imported  in  good  faith 
for  the  use  of  any  society,  incorporated  or  establislicd  for 
philosophical  and  literary  purposes,  or  for  the  encouragement  of 
the  fine  arts,  or  for  the  use  or  by  the  order  of  any  church,  college, 
academy,  school,  or  seminary  of  learning  in  the  Confederate  States. 

Bullion,  gold,  and  silver. 

Coins,  gold,  silver  and  copper;  coffee;  cotton;  copper,  when 
imported  for  the  mint  of  the  Confederate  States. 

Garden  seeds,  and  all  other  seeds  for  agricultural  and  horticul- 
tural purposes;  goods,  wares  and  merchandize,  the  growth,  produce 
or  manufacture  of  the  Confederate  States,  exported  to  a  foreign 
country,  and  brought  back  to  the  Confederate  States  in  the  same 
condition  as  when  exported,  upon  which  no  drawback  has  been 
allowed.  Provided  that  all  regulations  to  ascertain  the  identity 
thereof,  prescribed  by  existing  laws,  or  which  may  be  prescribed 
by  the  Secretary  of  the  Treasury,  shall  be  complied  with ;  guano, 
manures  and  fertilizers  of  all  sorts. 

Household  effects,  old  and  in  use,  of  persons  or  families  from 
foreign  countries,  if  used  abroad  by  them,  and  not  intended  for 
any  other  purpose  or  purposes,  or  for  sale. 

Models  or  inventions  or  other  improvements  in  the  arts.  Provided 
that  no  article  or  articles  shall  be  deemed  a  model  which  can  be 
fitted  for  use. 

Paving  stones;  personal  and  household  efiects,  not  merchandise, 
of  citizens  of  the  Confederate  States  dying  abroad. 

Specimens  of  natural  history,  mineralogy  or  botany.  Provided 
the  same  be  imported  in  good  faith  for  the  use  of  any  society  incor- 
porated or  established  for  philosophical,  agricultural  or  horticultural 
purposes,  or  for  the  use  or  by  the  order  of  any  college,  academy, 
school,  or  seminary  of  learning  in  the  Confederate  States. 

Wearing  apparel,  and  other  personal  effects  not  merchandize  ; 
professional  books,  implements,  instruments  and  tools  of  trades, 
occupation  or  employment,  of  persons  arriving  in  the  Confederate 
States.     Provided  that  this  exemption  shall   not  be  construed  to 


14 

include  machinery,  or  other  articles  imported  for  use  in  any- 
manufacturing  establishment,  or  for  sale. 

Bacon,  pork,  hams,  lard,  beef,  wheat,  flour  and  bran  of  wheat, 
flour  and  bran  of  all  other  grains,  Indian  corn  and  meal,  barley, 
rye,  oats,  and  oatmeal,  and  living  animals  of  all  kinds,  not  other- 
wise provided  for;  also,  all  agricultural  productions,  including 
those  of  the  orchard  and  garden,  in  their  natural  state,  not  otherwise 
provided  for. 

Gunpowder,  and  all  the  materials  of  which  it  is  made. 

Lead,  in  pigs  or  bars,  in  shot  or  balls,  for  cannon,  muskets,  rifles, 
or  pistols. 

Rags,  of  whatever  material  composed. 

Arms  of  every  description,  for  military  purposes  and  parts 
thereof,  munitions  of  war,  military  accoutrements  and  percussion 
caps. 

Ships,  steamers,  barges,  dredging  vessels,  machinery,  screw  pile 
jetties,  and  articles  to  be  used  in  the  construction  of  harbors,  and 
for  dredging  and  improving  the  same. 

Sec.  2.  And  be  it  further  enacted,  That  there  shall  be  levied, 
collected  and  paid,  on  each  and  every  non-enumerated  article  which 
bears  a  similitude,  either  in  material,  quality,  texture,  or  the  uses 
to  which  it  may  be  applied,  to  any  enumerated  article  chargeable 
with  duty,  the  same  rate  of  duty  which  is  levied  and  charged  on 
the  enumerated  article  by  the  foregoing  schedules,  which  it  most 
resembles  in  any  of  the  particulars  before  mentioned;  and  if  any 
non-enumerated  article  equally  resembles  two  or  more  enumerated 
articles  on  which  different  rates  of  duty  are  chargeable,  there 
shall  be  levied,  collected  and  paid,  on  such  non-enumerated  article, 
the  same  rate  of  duty  as  is  chargeable  on  the  article  which  it 
resembles,  paying  the  highest  duty.  Provided,  That  on  all  articles 
manufactured  from  two  or  more  materials,  the  duty  shall  be 
assessed  at  the  highest  rates  at  which  any  of  its  component  parts 
may  be  chargeable.  Provided  further,  That  on  all  articles  which 
are  not  enumerated  in  the  foregoing  schedules,  and  cannot  be 
classified  under  this  section,  a  duty  of  ten  per  cent,  ad  valorem 
shall  be  charged. 

Sec.  3.  And  he  it  further  enacted.  That  all  goods,  wares  and  mer- 
chandize, which  may  be  in  the  public  stores  as  unclaimed,  or  in 
warehouse  imder  warehousing  bonds,  on  the  31st  day  of  August 
next,  shall  be  subject,  on  entry  thereof  for  consumption,  to  such 


15 

duty  as  if  tlie  same  had  been  imported,  respectively  after  that  day. 

Sec.  4.  And  be  it  further  enacted,  That  on  the  entry  of  any  goods, 
wares  or  merchandize,  imported  on  or  after  the  31st  day  of  August 
aforesaid,  the  decision  of  the  collector  of  customs  at  the  port  of 
importation  and  cntr}^  as  to  their  liability  to  duty  or  exemption 
therefrom,  shall  be  final  and  conclusive  against  the  o-wncr,  importer, 
consignee,  or  agent  of  any  such  goods,  wares  and  merchandize, 
unless  the  owner,  importer,  consignee  or  agent  shall,  within  ten 
days  after  such  entry,  give  notice  to  the  collector,  in  writing,  of 
his  dissatisfaction  with  such  decision,  setting  forth  therein  dis- 
tinctly and  specifically  his  ground  of  objection  thereto,  and  shall, 
within  thirty  days  after  the  date  of  such  decision,  appeal  tliere- 
from  to  the  Secretary  of  the  Treasury,  whose  decision  on  such 
appeal  shall  be  final  and  conclusive;  and  the  said  goods,  wares 
and  mcrchandze  shall  be  liable  to  duty  or  exemption  therefrom 
accordingly,  any  Act  of  Congress  to  the  contrary  notwithstanding, 
unless  suit  shall  be  brought  within  thij-ty  days  after  such  decision, 
for  any  duties  that  may  have  been  paid,  or  may  hereafter  be  paid 
on  said  goods,  or  within  thirty  days  after  the  duties  shall  have 
been  paid  in  cases  where  such  goods  shall  be  in  bond. 

Sec.  5.  And  he  it  further  enacted,  That  it  shall  be  lawful  for  the 
owner,  consignee,  or  agent  of  imports  which  have  been  actually 
purchased  or  procured  otherwise  than  by  purchase,  on  entry  of  the 
same,  to  make  such  addition  in  the  entry  to  the  cost  or  value  given 
in  the  invoice  as,  in  his  opinion,  may  raise  the  same  to  the  true 
market  value  of  such  imports  in  the  principal  markets  of  the 
country  whence  the  importation,  shall  have  been  made,  and  to  add 
thereto  all  costs  and  charges  which,  under  existing  laws,  would 
form  part  of  the  true  value  at  the  port  where  the  same  may  be 
entered,  upon  which  the  duty  should  be  assessed  And  it  shall  be 
the  duty  of  the  collector  within  whose  district  the  same  may  be 
imported  or  entered,  to  cause  the  dutiable  value  of  such  imports 
to  be  appraised,  estimated  and  ascertained,  in  accordance  with  the 
provisions  of  existing  laws;  and  if  the  appraised  value  thereof 
shall  exceed  by  ten  per  centum,  or  more,  the  value  so  declared  on 
entry,  then  in  addition  to  the  duties  imposed  by  law  on  the  same, 
there  shall  be  levied,  collected  and  paid  a  duty  of  twenty  per 
centum  ad  valorem,  on  sucli  appraised  value.  Provided  nevertheless, 
That  under  no  circumstances  shall  the  duty  be  assessed  upon  an 


16 

amount  less  than  the  invoice  or  entered  value,  any  law  of  Congress 
to  the  contrary  notwithstanding. 

Sec.  6.  And  he  it  further  enacted,  That  so  much  of  all  Acts  or  parts 
of  Acts  as  may  be  inconsistent  with  the  provisions  of  this  Act 
shall  be,  and  the  same  are  hereby  repealed. 

Approved  May  21,  1861. 


A^N     ACT 

TO   AMEND  "AN  ACT  TO   PROVIDE  REVENUE  FROM   COMMODITIES 
IMPORTED  FROM  FOREIGN  COUNTRIES,"  APPROVED  MAY  21,  1861. 


The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
the  following  alterations  and  amendments  be,  and  the  same  are 
hereby,  made  to  the  "Act  to  provide  revenue  from  commodities 
imported  from  foreign  countries,"  approved  May  21,  1861,  to-wit: 
That  the  words  "  carbonate  of  soda,"  and  the  words,  "  paving  and 
roofing  tiles,  and  bricks  and  roofing  slates  and  fire  bricks,"  in 
schedule  C  of  said  Act  be,  and  the  same  are  hereby,  strickn  out 
and  repealed  in  said  schedule,  and  that  in  the  same  schedule  C,  in 
the  enumeration  of  the  various  kinds  of  iron,  after  the  word 
"  slabs,"  the  words  "  sheet  or  other  form,"  are  hereby  inserted  and 
made  part  of  said  schedule;  and  in  schedule  D  of  said  Act,  the 
terms  "  lac  sulphur,"  and  "  sulphur,  flour  of,"  be,  and  the  same  are 
hereby,  stricken  out  of  and  repealed  in  said  schedule.  And  the 
terms  "  terra  japonica  and  catechu,"  are  hereby  transferred  from 
schedule  D  to  schedule  C,  they  being  considered  in  commerce  as 
the  same  articles  of  merchandise  as  cutch,  which  is  enumerated  in 
schedule  C  of  said  Act. 

Approved  August  3,  1861. 


OF 

DUTIES  PAYABLE  ON  DIPORTATIONS  OP  MERCHANDISE  UNDER  THE  TARIFF 
ACT  OF  21st  MAY,  1861,  ALPHABETICALLY  ARRANGED. 


SCHED.    FER    CENT. 

Absynthc — see  Cordials A         25 

Acids  of  every  description,  not  otherwise  provided 

for D         10 

Acetic  acid — see  Acids,  acetic,  «fec D         10 

Acetous  acid —  see  Acid,  acetous,  &c D         10 

Acids,  acetic,  benzoic,  boracic,  citric,  muriatic, 
white  and  yellow,  oxalic,  pjToligneous,  and  tar- 
taric, and  all  other  acids  of  every  description, 
used  for  chemical  or  for  manufacturing  purposes, 

not  otherwise  provided  for D         10 

Acids,  acetous,  chromic,  nitric,  and  all  other  acids 
of  every  description,  used  for  medicinal  purposes, 
or  in  the  fine  arts,  not  otherwise  provided  for. .     D         10 

Acid,  sulphuric — sec  Sulphuric  acid 1)         10 

Adhesive  felt,  &c. — see  Felt,  adhesive E  5 

Alabaster  statuary,  &c.,  for  use  of  colleges,  &c. — 

sec  All  Philosophical  apparatus,   &c G         Free 

Alabaster  and  spar  ornaments A         25 

3 


18 


SCHED.    PER    CENT. 

Alabata — see   Argentine B         20 

Alcornoque D         10 

Ale,  beer,  and  porter,   in  casks  or  bottles C         15 

All  agricultural  productions,  including  those  of  the 
orchard  and   garden,   in   their  natural  state,  not 

otherwise  provided  for G        Free 

Almonds,  raisins,  currants,  dates,  figs,  and  all  other 
dried  or  preserved  fruits,  not  otherwise  provided 

for B         20 

Aloes D         10 

Alum C         15 

All  philosophical  apparatus,  instruments,  books, 
maps  and  charts,  statues,  statuary,  busts  and 
casts  of  marble,  bronze,  alabaster,  or  plaster  of 
Paris,  paintings  and  drawings.  Etchings,  speci- 
mens of  sculpture.  Cabinet  of  Coins,  medals, 
gems,  and  all  collections  of  antiquities,  provided 
the  same  be  specially  imported  in  good  faith,  for 
the  use  of  any  Society,  incorporated  or  established 
for  philosophical  or  literary  purposes,  or  for  the 
encouragement  of  the  fine  arts,  or  for  the  use,  or 
by  the  order  of  any  churcli,  college,  academy, 
school,  or  seminary  of  learning,  in  the  Confeder- 
ate  States Gr         Free 

Amber  beads — see  Beads B         20 

Amber D         10 

Ambergris D         10 

Ammonia D         10 

Ammonia,  sal — see  Sal  ammonia D         10 

Anatto,  roucou,  or  Orleans D         10 

Anchovies,  sardines,  and  all  other  fish  preserved  in 

oil A         25 

Angora,   Thibet,    and  other   goats'  hair  or  mohair, 


19 

SCHED.    PER    CENT. 

iinmauufactured,  not  otherwise  provided  for D  10 

Animal  carbon — sec  Bone  black D  10 

Animal  oils — sec  Oils  of  every  description,  &c C  15 

Animals,  living,  of  all  kinds,  not  otherwise  provided 

for G  Free 

Aunisecd D  10 

Antimony,  crude  or  regulus  of D  10 

Antiquarian  paper — see  Paper C  15 

Antiquities,  collections   of — see   All  Philosophical 

apparatus,  &c G  Free 

xVntiquitics,   collections   of — see  Cabinets  of  coins, 

&c D  10 

Apparatus    for    use    of    Confederate    States — sec 

Books,  maps,  &c G  Free 

Apparatus  for  use  of  colleges,    &c — see  All  Philo- 
sophical apparatus,  &c G  Free 

Apparel — see   Articles  of  clothing,    &c C  15 

Apples,  bitter — see  Bitter  apples D  10 

Arabic,  gum — see  Gum  Arabic D  10 

Argentine,  alabata,  or  German  silver,  manufactured 

or  unmanufactured B  20 

Argol,  or   crude   tartar D  10 

Arms,  of  every   description  for  military  purposes, 

and  parts  thereof G  Free 

Arrack — see  Cordials A  25 

Arrow-root , C  15 

Arsenic D  10 

Articles   embroidered  with   gold,    silver,    or  other 

metal,  not  otherwise  provided  for B  20 

Articles  of  clothing  or  ajiparcl,  including  hats, 
caps,  gloves,  shoes  and  boots  of  all  kinds,  worn 
by  men,  women,  or  children,  of  whatever  mater- 
ial composed,  not  otherwise  provided  for C  15 


20 


SCHED.  PER    CENT. 

Articles  of  metal.— see  Manufactures C  15 

Articles  of  leather — see  Manufactures C  15 

Articles  of  marble — see  Manufactures C  15 

Articles  of  glass — see  Manufactures C  15 

Articles  of  papier-mache— see  Manufactures B  20 

Articles,  all,  imported   for   the   use  of  the  Confed- 
erate States — see  Books,  maps,  &c G  Free 

Articles  used  in    dyeing  or   tanning,  not  otherwise 

provided    for E  5 

Artificial   flowers    or   feathers — sec    Feathers    and 

flowers B  20 

Ash,  Pot,  Pearl,  and  Soda D  10 

Asplialtum D  10 

Assafcetida D  10 

Asses'  skins  (or  parchmcut) C  15 

Aubusson  carpeting — see  Carpets C  15 

Bacon * G  Free 

Baizes,  blankets,  bockiugs,  flannels,  and  floorcloths, 
of  whatever   material   composed,  not  otherwise 

provided  for C  15 

Balsams,  cosmetics,  essences,  extracts,  pastes,  per- 
fumes,   and    tinctures,    used   for    the    toilet    or 

for  medicinal  purposes B  20 

Bananas,    cocoa     nuts,    pine    apples,    plaintains, 
oranges,  and  all  other  West  India  fruits,  in  their 

natural  state D  10 

Barbary  gum—see  Gum  Arabic D  10 

Barilla D  10 

Bark  of  the  cork  tree,  manufactures  of — sec  Manu- 
factures       C  15 

Bark  of  the  cork   tree    unmanufactured — see  Cork 

tree  bark D  10 

Barks  of  all  kinds,  not  otherwise  provided  for D  10 


21 

SCHED.  PER    CENT. 

Bark,  Peruvian D  10 

Bark,  quilla D  10 

Barley G  Free 

Barley,  pearl  or  hulled — sec  Pearl  or  hulled  barley.  G  Free 

Bars,  iron — see  Iron  in  bars C  15 

Bars,  steel,  in — see  Steel  in  bars. . .    D  10 

Bars,  brass — sec  Brass  in   bars,  &c E  5 

Bars,  copper — see  Copper  in  pigs,  &c E  5 

Bar,  tin — sec  Tin  in  pigs,   «&c E  5 

Barytes,  sulphate   of — see  Sulphate  of  barytes. C  15 

Baskets,  and  all  other  articles  composed  of  grass, 
osier,  palm-leaf,  straw,  whalebone,  or  willow,  not 

otherwise   provided  for C  15 

Bay  rum B  20 

Beads,  of  amber,  composition,  or  wax,  and  all  other 

beads B  20 

Beans,    Vanilla — see  Vanilla   beans C  15 

Bed-sides— see  Carpets C  15 

Beds,  feather — see  Floss  silks,  &c C  15 

Beef G  Free 

Beer,  in  casks  or  bottles — see  Ale  beer,  &c C  15 

Beeswax C  15 

Bells,  old,  bell  metal E  5 

Bend  leather — see  Leather,  tanned,  &c. D  10 

Benzoates B  20 

Benzoin,  or  Benjamin  gum — sec  Gum  benzoin,  &c-  C  15 

Benzoic  acid — see   Acids,  acetic,  &c D  10 

Berries  and   vegetables,   of  all  sorts  used  for  food, 

not  otherwise  provided  for C  15 

Berries,  juniper — see  Juniper  berries C  15 

Berries,  nuts,  flowers,  plants,  and  vegetables,  used 
exclusively  in  dyeing,  or  in  composing  dyes — see 

Articles  used  in  dyeing,  &c E  5 

Bichromate  of  potash — see  Chromate C  15 


22 


SCHED.  PER    CENT, 

Billiard,  and   bagatelle  tables,  and  all  other  tables 

or  boards  on  which   games  are  played A  25 

Bismuth D  10 

Bitter  apples D  10 

Bituminous  substances  in  a  crude  state — see  Miner- 
al and  bituminous  substances D  10 

Black,  Frankfort — see  Frankfort  black C  15 

Black,  ivory — see  Ivory  black C  15 

Blank  books,  bound  or  unbound D  10 

Blankets,    of    whatever    material    composed,    not 

otherwise  provided  for — see  Baizes,  &c C  15  ' 

Bleaching  powder,  or  chloride  of  lime D  10 

Blocks,  tin — see  Tin  in  pigs,  &c E  5 

Blooms — see  Iron  ore,  &c D  10 

Blue  or  Roman  vitriol,  or  sulphate  of  copper 0  15 

Blue,  fig — see  Fig  blue C  15 

Blue,  Prussian— see  Prussian  blue D  10 

Bone  black— see  Animal  carbon D  10 

Boards,  planks,  staves,  shingles,  laths,  scantlings, 
and  all  other  sawed  lumber;  also  spars  and  hewn 

timber  of  all  sorts,  not  otherwise  provided  for,  D  10 

Bookings — see   Baizes 0  15 

Bodies,  hat,  of  cotton  or  wool — see  Hat  bodies C  15 

Bologna  sausages C  15 

Bolts — see  Iron  in  bars —  C  15 

Bolts,  shingle  and  stave E  5 

Bolts,  copper — see  Copper  rods,  &c C  15 

Bolting  cloths D  10 

Bone,  manufactures  of — see  manufactures  of  bone,  C  15 

Bone  Black  or  animal  carbon D  10 

Bone  dust D  10 

Bones  and  bone-tips,  unmanufactured — see   Horn 

and  horn-tips D  10 


23 


SCHED.    PER   CENT. 

Bones,   burnt D         10 

Bonnets,  flats,  braids,  &c.,  used  for  making — see 

Flats,    &c C         15 

Bonnets  composed  of  certain  materials — see  Hats 

and  bonnets C         15 

Books,  pamphlets,  periodicals  and  tracts  published 

by  religious  associations G         Free 

Books,  maps,  charts,  mathematical  and  nautical 
instruments,  philosophical  apparatus,  and  all 
other  articles  whatever,  imported  for  the  use  of 

the  Confederate  States G         Free 

Books  as  personal  effects  of  persons  arriving  in  the 

Confederate  States — see  Wearing  apparel G         Free 

Books  specially  imported  for  societies — see  All  Phil- 
osophical apparatus G         Free 

Botany,  specimens  of — sec  Specimens  of  natural 

history D         10 

Books,  blank — see  blank  books D         10 

Books,  printed,  magazines,  pamphlets,  periodicals, 
and  illustrated  newspapers,  bound  or  unbound, 

not  otherwise  provided  for D         10 

Books  in  course  of  printing  and  republication — see 

Periodicals C         15 

Boracic  acid — sec  Acids,  acetic,  &c D         10 

Borate  of  lime D         10 

Borax,  crude  or  tincal D         10 

Borax,  refined D         10 

Bottles,  India  rubber — see  India  rubber  in  bottles,     E  5 

Bottles  of  glass,  not  cut C         15 

Bottoms,  copper — see  Copper  bottoms C         15 

Bottoms,  still — see  Still  bottoms C         15 

Boucho  leaves D         10 

Boxes,  paper — see  Paper  boxes C         15 


24 


SCHED.  PER    CENT. 

Boxes,  fancy — see  Paper  boxes C  15 

Box-wood,  unmanufactured D  10 

Bracelets,  braids,    chains,  curls   or  ringlets,    com- 
posed of  hair,  or  of  which  hair  is  a  component 

part,  not  otherwise  provided  for B  20 

Braces,  suspenders,  webbing  or  other  fabrics,  com- 
posed wholly  or   in  part,  of  India  rubber,   not 

otherwise  provided  for 0  15 

Braids,  of  hair — see  Bracelets B  20 

Braids,    for  making   hats  or   bonnets — see   Flats, 

braids,  &c 0  15 

Braids,  cotton — sec  Cotton  laces,  &c C  15 

Bran,  of  wheat,  and  all  other  grains G  Free 

Brandy,   and  other  spirits  distilled  from  grain  or 

.  other  materials,  not  otherwise  provided  for A  25 

Brass,  manufactures  of — see  Manufactures  of  brass,  C  15 

Brass,  in  bars  or  pigs E  5 

"       old,  and  fit  only  to  be  remanufactured E  5 

Braziers'  copper — see  Copper  in  sheets,  &c C  15 

Brazil  paste D  10 

Brazil-wood,  brazilletto,  and  all  dye-woods  in  sticks,  D  10 

Breccia C  15 

Bricks,  burnt  or  unburn t — see  Paving  and  roofing 

tiles,  &c D  10 

Brimstone,  roll — see  Roll  brimstone  as  a  material 

of  gunpowder G  Free 

Brimstone,  Crude,  in  bulk,   as   a  material  of  gun- 
powder— see   Gunpowder G  Free 

Bristles D  10 

Broad  window-glass — see  Window-glass C  15 

Bronze  liquor  and  bronze  powder D  10 

"       casts  of— see  xVll  Philosophical  apparatus . .  G  Free 

"       casts  of — not  exempted. ., D  10 


25 


SCHED.  PER    CENT, 

Bronze  and  Dutch  metal,  in  leaf — sec  Metals,  Dutch, 

&c D  10 

Brooms  and  brushes  of  all  kinds B  20 

Brushes  B  20 

Brussels  carpeting — see  Carpets C  15 

Buds,  cassia — see  Cassia  buds D  10 

Building  stones D  10 

Bulbs — see  Trees,  shrubs,  &c D  10 

Bullion,  gold  and  silver G  Free 

Burgundy — see  Wines A  25 

Burgundy  pitch C  15 

Burnt  starch — see  Gum  substitute D  10 

Burr  stones,  wrought  or  un wrought D  10 

Busts — see   All  Philosophical  apparatus,  «fcc G  Freo 

Butter D  10 

Buttons  and  button-moulds  of  all  kinds C  15 

Cabinet   and   household    furniture,   not   otlierwise 

provided  for C  15 

Cabinets  of  coins,  medals,  gems,  and  all  collections 

of  antiquities D  10 

Cables   and  cordage  of  whatever  material  made. .  C  15 

Cadmium C  15 

Cake,  safiron — see  Saffron  and  saffron  cake C  15 

Calamine C  15 

Calomel  and  all  other  mercurial  preparations C  15 

Cameos,  real  and  imitation,  and  mosaics,  real  and 

imitation,  when  set  in  gold,  silver,  or  other  metal,  D  10 

Cameos  and   mosaics,  imitations  thereof,  not  set. .  E  5 

Cameos  and  mosaics  not  set E  5 

Camphor,  refined B  20 

Cainphor,  crude I )  10 

Candles,  spermaceti — see  candles C  15 

Candles  and  tapers  of  spermaceti,  stearine,  paraf- 
4 


26 

SCHED.    PER    CENT. 

fine,  tallow  or  wax,  and  all  other  candles C         15 

Castor  oil C         15 

Candles,  stearine — see  Steariue  caudles C         15 

Candles,  tallow — see  Tallow  candles C         15 

Candles,  wax — see  Wax  candles C         15 

Candles,  paraffine — see  candles C         15 

Canes  and  sticks  for  walking,  finished  or  unfinished,     B         20 

Cantharides D         10 

Capers,  pickles,  and  sauces  of  all  kinds,  not  other- 
wise provided  for B         20 

Caps,  hats,  mufis,  and  tippets  of  fur,  and  all  other 
manufactures  of  fur,  or  of  which  fur   shall  be  a 

component  part C         15 

Caps,  gloves,  leggins,  mits,  socks,  stockings,  wove 
shirts  and  drawers,  and  all  similar  articles  worn 
by   men,  women  ajid  children,  and  not  otherwise 

provided  for — see  articles  of  clothing C         15 

Caps,  gloves,  leggins,  mits,  socks,  stockings,  wove 
shirts  and  drawers,   composed  wholly  of  cotton, 

worn  by  men,  women,   and  children C         15 

Carbonate  of  soda D         10 

Carbon,  animal — see  Animal  carbon D         10 

Card  cases,  pocket  books,  shell  boxes,  souvenirs, 
and  all   similar  articles  of    whatever   material 

composed,  not  otherwise  provided  for B         20 

Cards,  playing — sec  playing  cards B         20 

Carpets,  carpeting,  hearth  rugs,  bed-sides,  and  other 
portions  of  carpeting,  being  cither  Aubusson, 
Brussels,  ingrain.  Saxony,  Turkey,  Venetian, 
Wilton,  or  any  other  similar  fabric,  not  otherwise 

provided  for C         15 

Carriages,  and  parts  of  carriages C         15 

Cassia,  and  cassia  buds D         10 

Castings  of  iron C         15 


27 


SCHED.  PER   CENT. 

Cast  iron  vessels — see  manufactures  of  iron C  15 

Ca*st  steel — see  steel  in  bars D  10 

Casts  of  marble,   bronze,   alabaster,  or  plaster  of 

Paris — see  All  philosophical  apparatus,  &c G  Free 

Castile  soap — see  soap,  Castile,  &c B  20 

Castor  beans C  15 

Castorum C  15 

Cayenne   pepper B  20 

Cedar-wood,  manufactures  of — see  Manufactures  of 

cedar-wood A  25 

Cedar-wood,  box-wood,  ebony,  grunadilla,  lignum- 

vitre,  mahog-any,  rose- wood  and  satin-wood,  and 

all  other   woods,    unmanufactured — see  Woods,  D  10 

Cement,  Roman — see  Roman  cement C  15 

Chains  of  all  sorts C  15 

Cliains  of  liair — see  Bracelets,  braids,  &c B  20 

Chalk,  red,  pencils — see  Red  chalk  pencils C  15 

Chalk D  10 

Chalk,  French — see  French  chalk D  10 

Chalk,  red— sec  Red  chalk D  10 

Charts — see  Maps  and  charts D  10 

Cheese D  10 

Chickoryroot D  10 

China  ware — see  Earthen,  China  and  stone  ware. .  C  15 

China  matting — sec  Matting-,  China,  &c C  15 

Chip  hats  and  bonnets — see  Hats  and  bonnets C  15 

Chocolate C  15 

Chloride  of  lime — see  Bleaching  })0wder D  10 

Chromate  of  Lead C  15 

Chromate,  bichromate,  hydromate  and  prussiate  of 

potash C  15 

Chromic  acid — see  Acids,  acetous,  &c D  10 

Chronometers,  box  or  sliip,  and  parts    thereof 1)  10 


28 

SCHED.  PER    CENT 

Cider  and  other  beverage  not  containing  alcohol, 

and  not  otherwise  provided  for C  15 

Cinnamon B  20 

Citric  acid — see  Acids,  acetic,  &c D  10 

Claret — see  Wines A  25 

Clay D  10 

Clay,  unwrought D  10 

Clocks,  and  parts  of  clocks C  15 

Clothing,  ready-made,  and  wearing  apparel  of  every 
description,  of  whatever  material  composed — see 

articles  of  clothing C  15 

Cloth,  suitable  for  the  manufacture  of  shoes,  buttons, 

&c.,  exclusively — see  Lastings,  &c C  15 

Cloths,  bolting — see  Bolting  cloths D  10 

Cloves  B  20 

Coach  and  harness  furniture  of  all  kinds C  15 

Coal D  10 

Cobalt C  15 

Cochineal D  10 

Cocoa  nuts D  10 

Cocoa D  10 

Cocoa  shells D  10 

Cocoa  nut  oil — see  Oils,  &c C  15 

Coculus  indicus D  10 

Cedilla,  or  tow  of  hemp  or  flax D  10 

Coffee G  Free 

Coins,  gold,  silver  and  copper G  Free 

Coins — see  Cabinets  of  coins D  10 

Coir,  and  coir  yarn — see  Jute,  &c D  10 

Coke  and  culm  of  coal D  10 

Collections   of   antiquities — see    All  Philosophical 

apparatus,  &c G  Free 

Collections  of  antiquities — see  cabinets  of  coins, 

&c D  10 


29 

SCHED.  PER    CENT. 

Colored  glass — sec  Glass,  colored C  15 

Colors,  water — sec  Water  colors C  15 

Combs  of  all  kinds C  15 

Comfits,   confectionary,   sweetmeats  or  fruit,  pre- 
served in  sugar,  molasses,  brandy  or  other  liquors,  A  25 

Common   saddlery — sec    Saddlcrj'^ C  15 

Composition  tops  for  tables,  or  other  articles  of 

furniture A  25 

Composition  beads — sec  Beads B  20 

Compositions  of  glass,  when   set B  20 

Compositions  of  glass,  not  set B  20 

Confectionar}'' — sec  Comfits ■ A  25 

Copal,  gum — see  Gums D  10 

Copper    articles,    vessels    and   wares — see   Manu- 
factures    C  15 

Copper  bottoms C  15 

Copper  rods,   bolts,  iiails  and  spikes C  15 

Copper  in  sheets  or  plates  called  brazier's  copper, 
and  other  sheets  of  copper,  not  otherwise   pro- 
vided for C  15 

Copperas,  or  green  vitriol,  or  sulphate  of  iron C  15 

Copper,  in  pigs  or  bars E  5 

Copper,  when  old,  and  fit  only  to  be  reman ufactured,  E  5 
Copper,  when  imported  for  the  mint  of  the  Confede- 
rate States G  Free 

Copper  ore E  5 

Copper  sheathing — see  Sheathing  copper E  5 

Copper  coins — see  Coins G  Free 

Coral,  cut  or  manufactured B  20 

Coral,  marine — see  Marine  coral,  unmanufactured,  C  15 

Cordage — see  Cables  and  cordage C  15 

Cordials,     absynthc,    arrack,    curra^oa,    kirschen- 
wasser,   liqueurs,   maraschino,   ratafia,   and   all 


30 

SCHED.  PER    CENT. 

other  spirituous  beverages  of  a  similar  character,  A  ,  25 

Cords,  cotton — see  Cotton  cords C  15 

Corks C  15 

Cork  tree  bark — see  Manufactures  of  the  bark  of 

the  cork  tree C  15 

Corktreebark D  10 

Corn,  Indian — see  Indian  corn G  Free 

Corn  meal,  Indian — see  Indian  corn  and  meal G  Free 

Cosmetics — see  Balsams,  cosmetics,  &c B  20 

Cotton G  Free 

Cotton  cords,  gimps  and  gallons C  15 

Cotton,  hat  bodies  of — see  Hat  bodies  of  cotton —  C  15 
Cotton,  embroidered — sec  Manufactures  of  cotton, 

&c.,    embroidered C  15 

Cotton,  all  manufactures  of — see  Manufactures  of 

cotton C  15 

Cotton  laces,  cotton  insertings,   cotton  trimming 

laces,  cotton  laces  and  braids C  15 

Cotton,  manufactures   of,   not  otherwise   provided 

for — see  Manufactures  of  cotton  not  otherwise 

provided  for C  15 

Cotton,  articles  of — sec  Caps,  gloves,  &c C  15 

Cotton  and  silk,  hatters'  plush — see  Hatters'  plush,  C  15 
Cotton  velvet  in  the  piece,   composed   wholly  of 

cotton — see  Velvet  in  the  piece,  &c C  15 

Cotton  and  silk  velvet  in  the  piece,  cotton  of  chief 

value — see   Velvet   in   the   piece,    composed   of 

cotton  and  silk,  &c C  15 

Court  plaster C  15 

Co  whage,  down D  10 

Crackers,  fire — see    Fire-crackers C  15 

Crayons  of  all  kinds C  15 

Cream  of  tartar D  10 


31 


SCHED.  PER   CENT. 

Crown  window-glass — sec  Window-glass C  15 

Crude  tartar — see  Argol D  10 

Crude    articles  for  dyeing — sec  Articles   used  in 

dyeing,  &c E  5 

Crystals  for  watches — sec  Glass  crystals C  15 

Cubebs C  15 

Cudbear D  10 

Culm  of  coal — see  Coke D  10 

Cuvacoa — see   Cordials A  25 

Curls  of  hair — sec  Bracelets B  20 

Curled  hair  for  beds — sec  Hair  curled,  &c C  15 

Currants — see  Almonds,  &c B  20 

Cutlery  of  all  kinds C  15 

Cutch,  catechu  and  terra  japonica E  5 

Cylinder  window-glass — see  Window-glass C  15 

Darning  needles — sec  Needles  of  all  kinds C  15 

Dates — see  Almonds,  &c B  20 

Demy  paper — Paper,  demy,  &c C  15 

Decoctions  of  log-wood,  &c. — see  Extracts  and  de- 
coctions   D  10 

De  laincs C  15 

Diamonds,   cameos,  mosaics,  gems,  pearls,  rubies, 
and  other  precious  stones,  and  imitations  thereof, 

when  set  in  gold,  silver,  or  other  metal D  10 

Diamonds,  cameos,   mosaics,  gems,  pearls,  rubies, 
and  other  precious  stones,  and  imitations  thereof, 

when  not  set E  5 

Diamonds,  glaziers',  set  or  not  set D  10 

Dolls,  and  toys  of  all  kinds C  15 

Downs  of  all  kinds — see  Floss  silk  &c C  15 

Dragon's  blood D  10 

Drawers,  wove — sec  Caps,  gloves,   &c C  15 

Drawers,   wove  on  frames,  wholly  of  cotton — see 


32 


SCHED.  PER    CENT. 

Caps,  gloves,  &c C  15 

Drawing  paper — see  Paper,  demy,  &c C  15 

Drawings — see  All  Philosophical  apparatus,  &c G  Free 

Dressed  and  tanned  skins — see  Skins,  tanned,  &c. .  C  15 

Dried  pulp C  15 

Dried  fish — see  Fish,  &c C  15 

Drugs,  medicinal,  in  a  crude  state — see  Medicinal 

drugs C  15 

Dutch  metal  in, leaf — see  Metal,  Dutch,  &c D  10 

Dye-woods,  extracts  and  decoctions  of — see  Extracts 

and  decoctions D  10 

Dye-woods,  in  sticks — see  Brazil-wood,  &c D  10 

Dye,  lac — see  Lac  dye D  10 

Dyeing,    articles   used   for — see    Articles  used  in 

dyeing  &c E  5 

Dyeing — see  Berries,  nuts,  &c E  5 

Earthen,  China,  and  stone  ware,  and  all  other  wares 
composed  of  earthy  and  mineral  substances,  not 

otherwise  provided  for C  15 

Earths,  ochrey,   crude  or  ground — see   Ochres  and 

ochrey  earths C  15 

Earth,  ochrey — see   Ochres  and  ochrey  earths C  15 

Earth,  fullers' — see  Fullers'  earth E  5 

East  India  gum — see  Gum  Arabic,   &c D  10 

Ebony-wood,  manufactures  of — see  Manufactures 

of  cedar-wood,  &c A  25 

Ebony-wood,  unmanufactured — see  Cedar- wood. ..  D  10 

Effects,  household — see  Household  effects G  Free 

Effects,  personal  and  household — see  Personal  and 

household   effects G  Free 

Effects,  not  merchandize,  of  persons  arriving  in  the 
Confederate  States — see  Wearing  apparel  in  ac- 
tual use G  Free 

Elephant  paper — see  Paper,  demy,  &c C  15 


33 

SCHED.  PER   CENT. 

Embroideries  of  gold,  silver,  &c. — see  Articles  em- 
broidered,  &c B  20 

Embroidered  manufactures,  of  cotton,  silk,  wool, 
worsted — see  Manufactures  of  cotton,  &c.,  em- 
broidered   C  15 

Emery  in  lump  or  pulverized E  5 

Encaustic  tiles C  15 

Engravings  or  plates,  bound   or  unbound D  10 

Envelopes,  paper — see  Paper  envelopes C  15 

Epaulets,  galloons,  laces,  knots,  stars,  tassels,  tresses 

and  wings  of  gold,  silver,  or  imitations  thereof,  B  20 

Epsom  salts — see  Salts,  epsom,  &c C  15 

Ergot D  10 

Essential  oils — sec  Oils,  &c 0  15 

Etchings — see  All  Pliilosophical  apparatus,  &c G-  Free 

Ether (J  15 

Expressed  oils — see  Oils,  &c C  15 

Extracts — see  Balsams B  20 

Extract  of  Indigo D  10 

Extracts  and  decoctions  of  log- wood  and  other  dye- 
woods,  not  otherwise  provided  for D  10 

Extract  of  madder D  10 

Fabrics,  wholly   or  in   part  of  India  rubber — see 

Braces,  &c C  15 

Fancy  boxes — see  Paper  boxes C  15 

Fans  and  fire  screens  of  every  description,  of  wliat- 

ever  material  composed B  20 

Feathers  and  flowers,  artificial  or  ornamental,  and 

parts  thereof,  of  whatever  material  composed B  20 

Feather  beds- — see  Floss  silk,  &c 0  15 

Feathers  for  beds — sec  Floss  silk,  &c C  15 

Felspar C  15 

Felt,  adhesive,  for  sheathing  vessels E  5 

5 


34 

SCHED.  PER    CENT. 

Figs B  20 

Fig-blue C  15 

Fire-arms  for  military  purposes G-  Free 

Fire-arms — see    Guns,  &c C  15 

Fire-crackers,  Sky  rockets,  Roman  candles,  and  all 

similar  articles  used  in  pyrotechnics C  15 

Fire-screens — see  Fans  and  fire-sceens B  20 

Fire-wood — see  "Wood,  unmanufactured D  10 

Fish,  preserved  in  oil — see  Anchovies A  25 

Fish,  whether  fresh,  smoked,  salted,  dried  or  pickled, 

not  otherwise  provided  for C  15 

Fish  glue,  or  isinglass G  15 

Fish   skins G  15 

Fish  oils — see  Oils,  &c G  15 

Flags,  mattings,  or  mats  of — see  Matting,  Ghina,  &c.  G  15 

Flannels — see  Baizes,  &c G  15 

Flasks  of  glass,  not  cut — see  Glass,  &c G  15 

Flats,  braids,  plaits,  spartcrre  and  willow  squares, 

used  for  making  hats  or  bonnets G  15 

Flax,    manufactures  of — see  Manufactures  of  flax, 

&c G  15 

Flax,  unmanufactured D  10 

Flax,  tow  of— see  Godilla D  10 

Flaxseed  and  linseed D  10 

Flints,  and  flint  ground D  10 

Flocks  Waste,  or  shoddy D  10 

Floorcloths — see  Baizes,  &c G  15 

Floor  matting — see  Matting,  Ghina,  &c G  15 

Floss   silks,   feather  beds,   feathers   for  beds,  and 

downs  of  all  kinds G  15 

Flour,  of  wheat,  and  of  all  other  grains — see  Wheat 

and  wheat  flour G  Free 

Flour,  rye — see  Rye  and  rye  flour G  Fi'ee 


35 


SCHED.  PER   CENT. 

Flour  of  sulphur,  as  a  material  of  gunpowder G  Free 

Flowers,  artificial  or  ornameutal — see  Feathers. . .  B  20 
Flowers,  used  exclusively   in  dyeing,  &c— see  Ber- 
ries, nuts,   &c E  5 

Flowers,  not  otherwise  provided  for D  10 

Foolscap  paper — see  Paper,  demy,  &c C  15 

t^rames    and    sticks   for  umbrellas,   parasols,    and 

sunshades,  finished  or  unfinished C  15 

Frankfort    black C  15 

French  chalk I)  10 

Fresh  fish — see  Fish C  15 

Fruit  preserved  in  sugar,  molasses,  brandy,  or  other 

liquors — see  Comfits A  25 

Fruits,  prepared,  dried  or  preserved,  not  otherwise 

provided  for B  20 

Fruits  preserved  in  their  own  juice,  or  pie  fruits. .  C  15 

Fullers'   earth E  5 

Fulminates,  or  fulminating-  powders C  15 

Furniture,    cabinet  and   household,  not   otherwise 

provided  for C  15 

Furniture — see  Composition  table-tops A  25 

Fur  manufactures — see  Caps,   hats,  mufis,  and  tip- 
pets of  fur C  15 

Fur  caps — see  Caps,  &c.,  of  fur C  15 

Furs,  dressed  on  the  skin C  15 

Furs,   hatters',    dressed   or  undressed,    not  on   the 

skin D  10 

Furs,  undressed,  when  on  the  skin D  10 

Galloons,  gold,  silver,   &c. — see  Epaulets B  20 

Galloons,  cotton — see  Cotton  cords,  &c C  15 

Galvanized  tin   plates — see  Tin  in  plates,  &c D  10 

Gamboge D  10 

Game,  prepared — sec  Prepared  vegetables,  meats,  B  20 


36 

SCHED.  PER   CENT. 

Garden  seeds,  and  all  other  seeds  for  agricultural, 

and  horticultural  purposes ■ G  Free 

Gas  Ketorts — see  Clay D  10 

Gelatine — see  Maccaroni,  &c C  15 

Gems,  set — see  Diamonds,  &c.,  set D  10 

Gems — see  All  Philosophical  apparatus,  &c G  Free 

Gems,  not  set — see  Cameos,  &c.,  not  set E  5 

Gems,  imitations  of,  not  set, — see  Diamonds,  &c. . .  E  5 

German  silver — see  Argentine B  20 

German  steel — see  Steel  in  bars,  &c D  10 

Gilt  -ware — see  Plated  and  gilt  ware B  20 

Gimps,  cotton — see  Cotton  cords,  &c C  15 

Ginger,  ground C  15 

Ginger,  dried,   green,   ripe,   ground,   preserved  or 

pickled C  15 

Glass,  cut A  25 

Glass,  colored,  stained,    or  painted C  15 

Glass  crystals  for  watches C  15 

Glasses  or  pebbles  for  spectacles C  15 

Glass  tumblers,  plain,  moulded,  and  pressed,  bottles, 

flasks,  and  all  other  vessels  of  glass  not  cut C  15 

Glass,  not  otherwise  provided  for C  15 

Glass,  paintings  on — see  Paintings  on  glass B  20 

Glass,  porcelain — see  Porcelain  glass C  15 

Glass,    compositions  of,    set — see  Compositions  of 

glass  or  paste,  when  set B  20 

Glass,  compositions  of,   not  set — see  Compositions 

of  glass  or  paste  not  set B  20 

Glass,  window — see  Window  glass C  15 

Glass,  when  old,  and  fit  only  to  be  re-manufactured,  D  10 
Glaziers'  diamonds,  set  or  not  set — see  Diamonds, 

glaziers' D  10 

Glauber  salts — see  Salts  epsom,  &c C  15 


37 


SCHED.    PER   CENT. 

Gloves,  made  on  frames — sec  Caps,  gloves,  &c C         15 

Gloves,    wholly   of  cotton,  made  on   frames — see 

Caps,  gloves,  &c C         15 

Glue C         15 

Glue,fisli C         15 

Goats'  hair,  manufactures  of — see  Manufactures  of 

goats'  hair,   &c C         15 

Goats'  hair,  unmanufactured — see  Angora,  Thibet, 

and  other  goats'  hair -. D         10 

Gold  embroideries — sec  Articles  embroidered  v^ith 

gold; B         20 

Gold,  manufactures  of,  not  otherwise  provided  for — 

see  Manufactures  of,  &c B        20 

Gold  coin — see  Coin G         Free 

Gold  and  silver  leaf D         10 

Gold-beaters'  skin D         10 

Goods,  wares,  and  merchandise,  the  growth,  pro- 
duce, or  manufacture  of  the  Confederate  States, 
exported  to  a  foreign  country,  and  brought  back 
to  the  Confederate  States  in  the  same  condition 
as  when  exported,  upon  which  no  drawback  has 
been  allowed:  provided,  that  all  regulations  to 
ascertain  the  identity  thereof  prescribed  by  exist- 
ing laws,  or  which  may  be  prescribed  by  the 
Secretary  of  the   Treasury,    shall '  be   complied        ^ 

with G        Free 

Granadilla-wood,  manufactures  of — sec  Manufac- 
tures of  cedar-wood,  &c A        25 

Granadilla-wood.  unmanufactured — sec  Woods,  &c.     D         10 

Grapes — sec   Almonds,  «&c B         20 

Grapes,  when  in  bottles,  cases,  or  cans B         20 

Grass  bonnets, — see  Hats  and  bonnets  composed  of 

straw,  &c C         15 


38 

SCHED.  PER   CENT. 

Grass  baskets — see    Baskets,   &c.,    composed  of 

grass,  &c C  15 

Grass  cloth C  15 

Grass,  Sisal — see  Jute,  &c.,  iinmaimfacturcd D  10 

Grass  mats  and  matting — see  Matting,  China,  &c.     C  15 

Grease — see   Tallow,  &c D  10 

Green  vitriol — see  Copperas C  15 

Qsreen  turtle C  15 

Grindstones D  10 

Ground  plaster  of  Paris — see  Plaster  of  Paris E  5 

Gum  benzoin,  or  Benjamin C  15 

Gums — Arabic,  Barbar}^,  copal,  East  India,  Senegal, 
substitute,  tragacanth,  and  all  other  gums  and 
resins  in  a   crude   state,  not  otherwise   provided 

for D  10 

Gums  of  all  sorts,  not  otherwise  provided  for E  5 

Guano,  manure,  and  fertilizers  of  all  sorts G  Free 

Gunny  cloth C  15 

Gunpowder,  and  all  materials  of  which  it  is  made. .     G  Free 

Gutta  percha,  unmanufactured E  5 

Guns'  except  muskets   and  rifles,  fire-arms,  and  all 

parts  thereof,  not  intended  for  military  purposes,     C  15 

Hair,  human,  cleansed  or  prepared  for  use B  20 

Hair  of  all  kinds,  uncleansed  and  unmanufactured,     D  10 
Hair,  goats',  unmanufactured — see  Angora,  Thibet, 

and  other  goats'  hair D  10 

Hair,  curled,  moss,  sea-weed,  and  all  other  vegetable 

substances  used  for  beds  or  mattresses C  15 

Hair  cloth,  hair  seating,  and  all  other  manufactures 

of  hair  not  otherwise  provided  for C  15 

Hair,  hats,  &c.,  of — see  hats  and  bonnets  of  straw, 

hair,    &c C  15 

Hair  pencils , C  15 


39 


SCHED.    PER    CENT. 

Hair  seating — sec  Hair  clotli,  &c C  15 

Hams G  Free 

Harness  furniture — sec  Coach  furniture C  15 

Hats — see  Hats  and  bonnets,  &c C  15 

Hats,  flats,  braids  for  making — see  Flats,  &c C  15 

Hat  bodies  of  cotton  or  wool C  15 

Hats  and  bonnets,  for  men,  women  and  cliildrcn, 
composed  of  straw,  satin-straw,  chip,  grass,  palm- 
leaf,  willow,  or  any  other  vegetable  substance,  or 
of  hair,  whale-bone,  or  other  materials,  not  other- 
wise provided  for C  15 

Hats,  of  Avool C  15 

Hat  bodies,  made  of  wool,  or  of  which  wool  shall 

be  a  component  material  of  chief  value C  15 

Hatters'  plush,  of  whatever  material  composed C  15 

Hearth  rugs — see  Carpets C  15 

Hemp,  unmanufactured D  10 

Hemp,  manufactured — sec  Manufactures  of  hemp,  C  15 

Hemp,  tow  of — see  Cedilla D  10 

Hemp  seed,  and  rape  seed D  10 

Hemp  seed  or  linseed,  and  rape  seed  oil,   and  all 

other  oils  used  in  painting — see  Oils C  15 

Hides,  raw,  of  all  kinds — see  Rawhides  and  skins,  E  5 

Honey C#     15 

Hops D  10 

Horn,  manufactures  of — see  Manufactures  of  bono, 

&c C  15 

Horns,  horn-tips,  bone,  bone-tips  and  teeth,  unmanu- 
factured   T)  10 

Household  furniture — see  Furniture C  15 

Household  effects,  old  and  in  use,   of   persons  or 
families  from  foreign  countries,  if  used  abroad  by 


40 

SCHED.   PER   CENT. 

them,  and  not  intended  for  any  other  purpose  or 

purposes,  or  for  sale Gr  Free 

Hulled  barley— see  Pearl  or  hulled  barley Gr  Free 

Human  hair,  cleansed  or  prepared  for  use B  20 

Hydriodate  of  potash — see  Chromate,  bichromate, 

&c : c  15 

Iqq F  $1  §0  per  ton 

niustrated  newspapers — see  Books,  &c D  10 

Imitations  of  wines — see  Wines A  25 

Imitations  of  cameos  or  mosaics,  set — see  Cameos, 

&c.,  set D  10 

Imitations  of  precious  stones,  set— see  Diamonds, 

&c.,  set D  10 

Imitations  of  jewelry — see  Jewelry C  15 

Imitations  of   cameos   and  mosaics,   not  set — sec 

Cameos  and  mosaics,  imitations  of,  not  set E  5 

Imitations  of   diamonds,  gems,   &c.,  not  set — see 

Diamonds,  imitations  of,  &c.,  not  set E  5 

Imitations  of  jet— see  Jet  and  manufactures  of . . .  C  15 

Imperial  paper — see  Paper,  antiquarian,  &c C  15 

India  rubber,  fabrics  of—see  Braces,  &c C  15 

India  rubber  shoes — see  Articles  of  clothing C  15 

India  rubber  in   bottles,  slabs  or  sheets,  unman u- 

factur^ E  5 

India  rubber,  milk  of E  5 

Indian  corn  and  meal Gr  Free 

Indigo,  extract  of— see  Extract  of  indigo D  10 

Indigo E  ^ 

Ingrain  carpeting — see  Carpets C  15 

Ink  and  ink-powder C  15 

Insertings,  cotton — see  Cotton  insevtings C  15 

In  sortings,  thread— see  Thread  laces,  &c C  15 

Instruments,  musical — see  Musical  instnmients .. .  C  15 


41 


•                                                                         SCHED.  PER   CENT. 

Ipecacuanha C  15 

Iridium C  15 

Iris,  or  orris-root C  15 

Iron  in  bars,  bolts,  rods,  slabs,  sheet  or  other  form, 
and  rail  I'oad   rails,   spikes,  fishing  plates,   and 

chairs  used  in  constructing-  rail  roads C  15 

Iron  castings — see  Castings  of  iron C  15 

Iron  ore,  and  iron  in  bloom,  loops  and  pigs D  10 

Iron,  old  or  scrap — see  Old  or  scrap  iron C  15 

Iron,  vessels  of — See  Vessels  of  iron C  15 

Iron,  manufactures  of — see  Manufactures  of  brass,  C  15 

Iron,  sulphate  of — see   Copperas,  &c C  15 

Iron,   liquor C  15 

Isinglass — see  Fish  gh^e C  15 

Ivory,  manufactures  of — see  Manufactures  of  bone,  C  15 
Ivory,    vegetable,    manufactures    of — see     Manu- 
factures of  bdlc,  «&c C  15 

Ivory   black C  15 

Ivory,   unmanufactured D  10 

Ivory  nuts,  or  vegetable  ivory D  10 

Jalap C  15 

Japanned  ware  of  all  kinds,  not  otherwise  provided 

for C  15 

Japanned  saddlery — see  Saddlery,  &c < C  15 

Jeddo  gum-^see  Gum  Arabic D  10 

Jellies — see   Maccaroni C  15 

Jet,  and  manufactures  of  jet,  and  imitations  thereof,  C  15 

Jewelry,  or  imitations  thereof C  15 

Juice,  liquorice — see  Liquorice  paste,  &Ci C  15 

Juice,  lemon  or  lime — see  Lemon  and  lime  juice. .  D  10 

Juniper  berries C  15 


Junk,  old E 

Jute,  sisal  grass,  coir,  and  other  vegetable  substan- 
6 


42 


SCHED.  PER    CENT. 

ces,  unmanufactured,  not  otherwise  provided  for,  D  10 

Jute,  mats  or  matting — see  Matting,  china,  &c C  15 

Kelp J)  10 

Kirschenwasscr — see  Cordials A  25 

Kermes,  mineral — see  Mineral  kermes D  10 

Kermes D  10 

Knitting   needles — see    Needles   of   all   kinds   for 

sewing,  darning,  or  knitting C  15 

Knots,  of  gold  or  silver,  or  imitations  thereof — see 

Epaulets,   &c B  20 

Lac  spirits I3  10 

Lac  sulphur* — see  Medicinal  preparations,  &c C  15 

Lacdye D  10 

Laces  of  gold  or  silver,  or  imitations  thereof — see 

Epaulets B  20 

Laces,  cotton — see  Cotton  laces,   &c C  15 

Laces,  thread — see  Thread  laces C  15 

Lampblack C  15 

Lard > G  Free 

Lastings,   cut  in  strips  or  patterns  of  the  size  or 

shape  for  shoes,  boots,  bootees,  slippers,  gaiters  or 

buttons,  of  whatever  material  composed C  15 

Laths — see  Boards,  plank,  &c D,  10 

Lead  pencils C  15 

Lead,  manufactures  of,  not  otherwise  provided  for — 

see  Manufactures  of  brass,  &c C  15 

Lead,  chromate  of — see  Chromate C  15 

Lead  in  pigs  or  bars,  in  shot  or  balls,  for  cannon, 

musket,  rifle  or  pistols G  Free 

Lead  in  sheets D  10 

Lead,  nitrate  of — see  Nitrate  of  lead C  15 

*Lac  Bulphnr  is  not  enumerated  in  the  Tariff  Act,  but  as  it  is  prepared  for  and  used  exclusively 
in  medicine,  I  have  classed  it  by  virtue  of  the  second  section  of  the  Act,  in  schedule  C,  as  a 
'•  medicinal  preparation,"  rather  than  as  a  "  material  of  gunpowder,"  it  not  being  used  in  the 
manufacture  of  that  article. ' 


43 


SCHED.  PER   CENT." 

Lead,  white  and  red — see  White  and  red  lead C  15 

Leaden  pipes C  15 

Leaden  shot,  not  otherwise  provided  for C  15 

Leaf,  gold  and  silver — see  Gold  and  silver  leaf D  10 

Leaf  and  unmanufactured  tobacco I)  10 

Leather,    manufactures    of — see  Manufactures    of 

leather C  15 

Leather,  tanned,  band,  sole  and  upper,  of  all  kinds, 

not  otherwise  provided  for D  10 

Leather,  Japanned C  15 

Leaves,  medicinal — see  Medicinal  drugs,  &c C  15 

Leeches C  15 

Leggins — see  Caps,  &c C  15 

Leggins,  wholly  of  cotton — see  Caps,  &c C  15 

Lemons  and  limes D  10 

Lemon  peel — see  Orange  and  lemon  peel C  15 

Lemon  and  linicf  juice,  and  juices  of  all  other  fruits 

without  sugar D  10 

Letter  paper — see  Paper,  antiquarian,  &c C  15 

Limes — see  Lemons  and  limes D  10 

Lime  juice — see  Lemon  and  lime  juice D  10 

Lime D  10 

Lime,  sulphate  of,  unground— see  Plaster  of  Paris,  E  5 

Lime,  chloride  of — sec  Bleaching  powder D  10 

Linen,  manufactures  of,  embroidered — see  Manufac- 
tures of  cotton,  linen,    &c C  15 

Linens  of  all  kinds (J  ]  5 

Linseed  and  flaxseed 1)  10 

Linseed  oils — see  oil,  &c C  15 

Liquors — see  Cordials A  25 

Liquor,  iron — see  Iron   liquor C  15 

Liquorice,  paste,  juice  or  root C  15 

Listings,  woolen — see  Woolen  listings C  15 

Litharge C  15 


44 


SCHED.  PER    CENT. 

Living  animals  of  all  kinds,  not  otherwise  provided 

for G  Free 

Log-wood,    extract  or   decoction  of — see  Extracts 

and  decoctions ... . , , D  10 

Loops,  iron — -see  Iron  ore,  &c D  10 

Maccaroni,  vermicelli,  gelatine,  jellies,  and  all  other 

similar  preparations,  not  otherwise  provided  for,  C  15 

Mace — see  Spcies,  &c B  20 

Machinery,  screw,  pile,  jetties,  and  articles  to  be  used 
in  the  construction  of  harbors,  and  for  dredging 

and  improving  the  same , G  Free 

Machinery  of  every  description,  not  otherwise  pro- 
vided for C  15 

Madder,  extract  of — See  Extract  of  madder .*  D  10 

Madder,  ground  or  prepared D  10 

Madder  root D  10 

Madeira — see  Wines A  25 

Magazines — see   Books D  10 

Magnesia C  15 

Mahogany-wood,    manufactures   of — see   Manufac- 
tures of  cedar-wood,  &c A  25 

Mahogany-wood,  unmanufactured — see  Woods,  &c.  J)  10 

Malt C  15 

Manganese C  15 

Manna C  15 

Manufactures  of  cedar-wood,  granadilla,  ebony,  ma- 
hogany, rose-wood,  and  satin-wood A  25 

Manufactures  of  jet — see  Jet C  15 

Manufactui'es  of  the  bark  of  the  cork  tree C  15 

Manufactures  of  bone,   shell,  horn,  pearl,  ivory,  or 

vegetable  ivory,  not  otherwise  provided  for C  15 

Manufactures,    articles,     vessels,    and   wares,   not 
otherwise   provided   for,  of  brass,  copper,  iron, 


45 


SCHED.    PER    CENT. 

steel,  lead,   pewter,   tin,    or  of  which   either  of 

those  metals,  shall  be  a  component  part C         15 

Manufactures  of  cotton  of  all  kinds,  not  otherwise 

provided    for C         15 

Manufactures  of  silk C         15 

Manufactures,  articles,  vessels,  and  wai'es,  of  glass, 
or  of  which  glass  shall  be  a  component  material, 
not  otherwise  provided  for C         15 

Manufactures,  and  articles  of  leather,  or  of  which 
leather  shall  be  a  component  part,  not  otherwise 
provided   for C         15 

Manufactures  and  articles  of  marble,  marble  paving 
tiles,    and    all   other  marble  more   advanced  in 
manufacture  than  in  slabs  or  blocks  in  tho  rough, 
not  otherwise  provided  for C         15 

Manufactures  of  paper  or  of  which  paper  is  a  com- 
ponent material,  not  otherwise  provided  for C         15 

Manufactures  of  papier  machd B         20 

Manufactures  of  wood,  or  of  which  wood  is  a  com- 
ponent part,  not  otherwise  pi'ovided  for C         15 

Manufactures  of  wool  of  all  kinds,  or  worsted,  not 

otherwise  provided  for C         15 

Manufactures   of  hair  of  all  kinds,   not  otherwise 

provided  for C         15 

Manufactures  of  fur — see  Caps,  hats,  muffs,  and 
tippets  of  fur,  &c C         15 

Manufactures  composed  wholly  of  cotton,  not  other- 
wise provided  for C         15 

Manufactures  of  goats'  hair  or  mohair,  or  of  which 
goats'  hair  or  mohair  shall  be  a  component  ma- 
terial, not  otherwise  provided  for C         15 

Manufactures   of  silk,  or  of  which  silk   shall  be  a 

component  material,  not  otherwise  provided  for.     C         15 


46 


SCHED.    PER    CENT. 

Manufactures  of  worsted,  not  otherwise  provided 

for '. C         15 

Manufactures  of  flax,  of  all   kinds,  not  otherwise 

provided    for C         15 

Manufactures  of  hemp  of  all  kinds,  not  otherwise 

provided  for C         15 

Manufactures  of  mohair  cloth,  silk  twist,  or  other 
manufacture  of  cloth  suitable  for  the  manufacture 
of  shoes,  cut  in  slips  or  patterns  of  the  size  and 
shape  for  shoes,  slippers,  boots,  bootees,  gaiters, 

or  buttons — see  Lastings C         15 

Manures,  and  fertilizers  of  all  sorts — see  Guano..     G         Free 

Maps  and  charts D         10 

Maraschino — see  Cordials A         25 

Marble,     manufactures     of— see   Manufactures    of 

marble C         15 

Marble  paving  tile — see  Manufactures  of  marble.  .0         15 
Marble  in  the  rough  slab  or  block,  unmanufactured,     D         10 

Marine  coral,  unmanufactured C         15 

Marrow — see  Tallow,  marrow,  &c D         10 

Matting,  China,  and  other  floor  matting  and  mats, 

made  of  flags,  jute,  or  grass C         15 

Meal,  Indian  corn — see  Indian  corn G         Free 

Meats,  prepared — see  Prepared  vegetables,  meats, 

&c B         20 

Medals — see  Cabinets  of  coins,  &c D         10 

Medicinal  preparations,  drugs,  roots,  and  leaves  in 

a  crude  state,  not   otherwise  provided  for C         15 

Mercurial  preparations — see  Calomel. C         15 

Metal  embroideries — see  Articles  embroidered B         20 

Metals,  manufactures  of^see  Manufactures  of  brass 

&c C         15 

Metals,  silver  plated — see  Silver  plated  metals . . .     B         20 


47 


SCHED.  PER   CENT. 

Metal,  Dutch  and  brouzc,  in  leaf D  10 

Metals,   uumanufactured,   not  otherwise  provided 

for D  10 

Metal,  type — see  Type  metal C  15 

Metallic  pens , C  15 

Military  accoutrements Q  Free 

Miileral  waters s C  15 

Mineral  and   bituminous   substances    in    a   crude 

state,  not  otherwise  provided  for D  10 

Mineral  kermcs D  10 

Minerals — see  Specimens  of  natural  historj^ ..  D  10 

Mits,  made  on  frames — see  Caps,  gloves,  &c C  15 

Mits,  made  on  frames,  when  wholly  of  cotton — see 

Caps,  gloves,  &c C  15 

Models  of  inventions  or  other  improvements  in  the 
arts:  provided,  that  no  article  or  articles  shall  be 

deemed  a  model,  which  can  be  fitted  for  use G  Free 

Mohair  an^  silk  twist — see  Silk  twist,  &c C  15 

Mohair,   manufactures    of — see    Manufactures    of 

hair,   &c C  15 

Molasses B  20 

Mordant,  patent — sec  Patent  mordant C  15 

Morphine C  15 

Mosaics,  real,  and  imitations,   when  set — see  Cam- 
cos,  &c D  10 

Mosaics,  not  set — see  Cameos,  &c.,  .not  set E  5 

Mosaics,  imitations  of,  not  set — sec  Diamonds,  &c., 

not  set E  5 

Moss,  Iceland D  10 

Moss,  for  beds  or  mattresses — seee  Hair,  curled, 

&c C  15 

Moulds,  button — see  Button  and  button  moulds. . ..  C  15 

Muffs — see  Caps,  hats,  muffs,  &c C  15 


48 


SCHED.  PER    CENT 

Muriatic  acid — see  Acids,  acetic,  &c D  10 

Munitions  of  war G  Free 

Musical   instruments  of  all   kinds ,  and  strings  for 

musical  instruments,  of  wbipgut,  catgut,  and  all 

other  strings  of  the  same  material C  15 

Music  printed  with  lines,  bound  or  unbound D  10 

Muskets  and  rifles — see  Arms  for  military  purposes,  G  Free 

Mustard,  in  bulk  or  in  bottles C  15 

Mustard  seed C  15 

Nails,  copper — see  Copper  rods,  &c C  15 

Natron D  10 

Natural  history,  specimens  of — see  Specimens,  &c.,  D  10 

Neatsfoot  oil — see  Oils,  neatsfoot,  &c C  15 

Needles   of    all   kinds,    for   sewing,    darning   and 

knitting. ." C  15 

Newspapers,  illustrated — see  Books,  &c J)  10 

Nickel D  10 

Nitrate  of  lead ,..  C  15 

Nitrate  of  soda,  refined,  &c — see  Salpetre,  refined, 

&c G  Free 

Nitrate  of  soda,  when  crude — see  Saltpetre,  when 

crude G  Free 

Nitric  acid — see  Acids,  acetous,  &c D  10 

Nutmegs B  20 

Nuts,  not  otherwise  provided  for D  10 

Nuts,  cocoa — see  Cocoa  nuts D  10 

Nuts,  used  exclusively  in  dyeing,  &c. — see  Berries, 

nuts,  &c E  5 

Nuts,  ivory — see  Ivory  nuts , D  10 

Nut  galls D  10 

Nux  vomica D  10 

Oakum D  10 

Oats  and  oat  meal , G  Free 


49 


SCHED.  PER   CENr. 

Ochres  and  ochrej^  earths C  15 

Oil  cloth  of  every  description,  of  whatever  material 

composed C  15 

Oils  of  every  description,   animal,   vegetable  and 

mineral,  not  otherwise  provided  for C  15 

Oil,  castor — see  Castor  oil C  15 

Oil,  spermaceti,  wlialc,  and  other  fish C  15 

Oils,  hcmpsccd,  linseed,  rapcsced,  and  all  other  oils 

used  in  painting — sec  Oils,  &c G  15 

Oils,  neatsfoot,  and  other  animal  oil,   spermaceti, 

whale,  and  other  fish  oil,  the  produce  of  foreign 

fisheries C  15 

Oils,  palm,  seal  and  cocoa  nut C  15 

Oil  of  vitriol — see  Sulphuric  acid D  10 

Old  or  scrap  iron — sec  Iron,  old,  &c D  10 

Old  pewter — sec  Pewter,  when  old,  &c D  10 

Olive  oil  in  casks,  other  than  salad  oil C  15 

Olive  salad  oil,  and  all  other  olive  oil,  not  otherwise 

provided  for C  15 

Olives C  15 

Opium C  15 

Oranges,  lemons  and  limes D  10 

Orange  and  lemon  peel C  15 

Orleans — see  Anatto D  10 

Ornamental  feathers  or  flowers — see  Feathers B  20 

Orpiment D  10 

Orris  or  iris  root — see  Iris  or  orris  root C  15 

Osier  baskets — see  Baskets   composed  of   grass, 

osier,  &c C  15 

Osier  or  willow,  prepared  for  basket  makers'  use,  C  15 

Oxalic  acid — see  Acids,  acetic,  &c D  10 

Packthread — see  Twines  and  packthread C  15 

Paddy — see  Rice  or  paddy — sec  agricultural  pro- 
T 


60 


SCHED.  PER    CENT 

ductions G-  Free 

Paintings  and  statuary,  not  otherwise  provided  for,  D  10 

Painting's  on  glass B  20 

Painted  glass — see  Glass  painted 0  15 

Paints,  dry,  or  ground  in  oil,  not  otherwise  provided 

for C  15 

Palm-leaf,  unmanufactured D  10 

Palm-leaf  baskets — see  Baskets C  .    15 

Palm-leaf  hats — see  Hats  and  bonnets G  15 

Palm  oils — see  Oils,  palm,  &c C  15 

Pamphlets — see  Books,  printed,  &c D  10 

Paper  segars — see  segars,  snuff,  &,c A  25 

Paper,  manufactures  of— see  Manufactures  of  paper, 

&c C  15 

Paper,  antiquarian,  demy,  drawing,  elephant,  fools- 
cap, imperial,  letter,  and  for  printing  newspapers, 
handbills,  and  other  printing,  and  all  other  paper 

not  otherwise  provided  for C  15 

Paper  boxes,  and  all  other  fanc}^  boxes C  15 

Paper  envelopes C  15 

Paper  hangings G  15 

Paper  for  walls G  15 

Paper  for  screens  or  fire  boards G  15 

Paper,  sheathing — see  Sheathing  paper E  5 

Paper,  music,  bound  or  unbound — see  Music  paper,  D  10 

Papier-mache — see  Manufactures  of  papier-mache,  B  20 

ParaflBne  candles — see  Gandles G  15 

Parchment G  15 

Parasols,  frames  or  sticks  for — see  frames  or  sticks. 

Parasols,  sunshades  and  umbrellas G  15 

Paris  white — sec  whiting  or  Paris  white G  15 

Pastes — see  Balsams B  20 

Paste  composition — see  Gompositions  of  glass  or 


51 


SCHED.  PER   CENT. 

paste,  whon  set B  20 

Paste,  liquorice — see  Liquorice  paste C  15 

Paste,  Brazil — sec  Brazil  paste D  10 

Paste,  compositions,  if  not  set — sec  Compositions 

of  g-lass  or  paste,  not  set , B  20 

Pastel — see  Woad  or  Pastel D  10 

Patent  mordant C  15 

Paving  tiles,  marble — see  Manufactures  of  marble,  C  15 

Paving-  stones G  Free 

Paving  and  roofing  tiles  and   bricks,   and  roofing 

slates I)  10 

Pearls,  when  set — see  Diamonds,  &c.,  set D  10 

Pearl,  manufactures  of — sec  Manufactures  of  bone, 

shell,  pearl,  &c C  15 

Pearl,  or  bulled  barley — see  Agricultural  produc- 
tions    Gr  Free 

Pearls,   not  set — see  Cameos,  mosaics,  diamonds, 

gems,  pearls,  &c.,  not  set E,  5 

Pearls,  imitations  thereof,  not  set — see  Diamonds, 

pearls,  &c,,  imitations  thereof,  not  set E  5 

Pearl,  mother  of D  10 

Pebbles  for  spectacles — sec  Glasses  or  pebbles  for 

spectacles C  15 

Pencils,  hair — see  Hair  pencils C  15 

Pencils,  lead — sec  Lead  pencils C  15 

Pencils,  red  chalk — see  Red  chalk  pencils C  15 

Pens,  metallic — see  Metallic  pens C  15 

Pepper,  pimento,  cloves,   nutmegs,   cinnamon,  and 

all  other  spices B  20 

Percussion  caps G  Free 

Perfumes,  and  perfumer^'  of  all  sorts,  not  otherwise 

provided  for — see  Balsams,  &c B  20 

Perfumed  soap — see  Soap  perfumed B  20 


52    ' 

SCHED.  PER   CENT. 

Periodicals,  and  all  other  works  in  course  of  print- 
ing- and  republication  in  the  Confederate  States,  C  15 

Periodicals — see  Books  printed,  &c D  10 

Personal  and  household  effects  (not  merchandise) 

of  citizens  of  the  Confederate  States  dying  abroad,  G  Free 

Peruvian  bark — see  Bark  Peruvian D  10 

Pewter,    manufactures    of — see    Manufactures    of 

brass,   &c C  15 

Pewter,  when  old,  and  fit  only  to  be  remanufactured,  D  10 

Pickles,  capers,  &c. — see  Capers,  &c B  20 

Pickled  fish — see  Fish,  whether  fresh,  &c C  15 

Pie  fruit C  15 

Pigs,  iron — sec  Iron  ore D  10 

Pigs,  lead — see  Lead  in  pigs,  &c G  Free 

Pigs,  brass — see  Brass  in  bars  and  pigs E  5 

Pigs,  copper — see  Copper  in  pigs,  &c E  5 

Pigs  tin — see  Tin,  in  pigs,  &c E  5 

Pimento — see  pepper B  20 

Pine  apples D  10 

Pipes,  lead — see  Leaden  pipes,  &c C  15 

Pitch C  15 

Pitch,  Burgundy — see  Burgundy  pitch C  15 

Plaits  for  bonnets,  &c. — see  Flats,  braids,  plaits,  &c.,  C  15 

Planks — see  Boards,  planks,  (Sec D  10 

Plants   not    otherwise    provided    for — see    Trees, 

shrubs,  &c D  10 

Plants   used   exclusively  in  dyeing — see   Berries, 

nuts,  &c E  5 

Plantains D  10 

Plaster  of  Paris,   calcined C  15 

Plaster  of  Paris,  or  sulphate  of   lime,  ground  or 

unground E  5 

Plated  metal,  silver — see  Silver  plated  metal,  &c.,  B  20 


53 


SCHED.  PER    CENT. 

Plates,  copper — see  Copper  in  sheets,  &c C  15 

Plates,  stereotype — see  Stereotype  plates C  15 

Plates,  Ternc  tin — sec  Tcrne  tin  plates D  10 

Plates,  tin,  galvanized  or  nugalvanizod — see  Tin 

plates D  10 

Plates,  bound  or  unbound — sec  Engravings  or  plates,  D  10 
Plated  and   gilt   ware   of  all  kinds,  not  otherwise 

provided  for B  20 

Platina,    manufactures    of — see    Manufactures    of 

Gold,  &c B  20 

Platina,  unmanufactured D  10 

Playing  cards B  20 

Plumbago C  15 

Plums,  in  bottles,  cases  or  cans — see  Grapes B  20 

Plush,  hatters' — see  Hatters'  plush C  15 

Pocket-books — see  Card-cases,  &c B  20 

Polishing  stones D  10 

Porcelain  glass — see  Glass,  not  otherwise  provided 

for C  15 

Pork G  Free 

Porter,    in   casks   or   bottles — see   Ale,    beer   and 

Porter C  15 

Port  wine — see  Wines A  25 

Potash,  nitrate   of — see   Saltpetre,  refined,  or   par- 
tially refined,  as  a  material  of  gunpowder G  Free 

Potash,  nitrate  of,  when  crude — see  Saltpetre  or  ni- 
trate of  soda,  &c.,  when  crude * G  Free 

Potassium C  15 

Potash,  chromate,  bichromate,  hydriodatc  and  prus- 

siate  of — sec  Chromate C  15 

Potatoes D  10 

Poultry,   prepared — see   Prepared  meats,   vegeta- 
bles,  &c B  20 


54 

SCHED.  PER    CENT. 

Powder,  gun — sec  Gunpowder. G  Free 

Powders,  fulminating — see  Fulminates C  15 

Powders,  bleaching — see  Bleaching  powder,  &c D  10 

Powder,  ink — see  Ink  and  ink  powder C  15 

Precious   stones,  and   imitations   thereof — see  Dia- 
monds, &c.,  when  set D  10 

Precious   stones,  not   set — sec   Cameos,  &c,,  when 

not  set -,  -  -  E  5 

Precious  stones,  imitations   of,  not   set — see   Dia- 
monds, «&c.,  imitations  of,  not  set E  5 

Prepared   vegetables,   meats,   poultry   and   game, 

sealed  or  enclosed  in  cans,  or  otherwise B  20 

Preparations,   medicinal — see    Medicinal    prepara- 
tions    C  15 

Preparations,  mercurial — see  Calomel,  &c C  15 

Preparations  of  salts — see  Salts,  epsom,  &c C  15 

Preserved  salmon — see  Salmon,  preserved C  V5 

Printed  books,  magazines,  &c — sec  Books,  printed,  D  10 

Prunes — see    Grapes,    &c B  20 

Prussian  blue D  10 

Prussiate  of  potash — see  Chromate,  &c C  15 

Pulp,  dried — see  Dried  pulp C  15 

Pumice  and  Pumice  stone D  10 

Pumpkins — see  all  agricultural  productions,  &c.,  G  Free 

Putty C  15 

Pyroligneous  acid — see  Acids,  &c D  10 

Quassia,  manufactured  or  i!nmanufactured C  15 

Quicksilver •  -  -  C  15 

Quilla  bark — see  Bark,  quilla D  10 

Quills C  15 

Quinine,  sulphate,  in  all  its  various  preparations-see 

Sulphate C  15 

Quinine,   valerienate,  j&c C  15 


55 

SCHED.  PER    CENT. 

Rag's,  of  whatever  material  composed G  Free 

Raisins — see  Almonds B  20 

Rapesoed — see  llcmpsced D  10 

Rapcseed  oil — see  Oils,  &c C  15 

Ratafia — sec  Cordials A  25 

Ratans  and  reeds,  unmanufactured D  10 

Raw  silk — see  Silks,  raw,  not  more  advanced,  &c. .  D  10 
Raw  silk — sec  Silk,  raw,  or   as  reeled  from  the  co- 
coon, &c..* D  10 

Raw  hides  and  skins  of  all  kinds,  undressed E  5 

Red  chalk  pencils C  15 

Redchalk D  10 

Red  lead — see  White  and  red  lead C  15 

Reeds,  unmanufactured — see  Ratans,  &c D  10 

Regulus  of  antimony — see  Antimony,  &c D  10 

Rhubarb C  15 

Rice  or  paddy — see  Agricultural  productions G  P^ree 

Rigotinc,  (a  kind  of  woolen  cloth, ) C  15 

Rifles  for  military  purposes — sec  Arms G  Free 

Ringlets  of  hair — see  Bracelets B  20 

Rods,  iron — see  Iron  in  bars,  &c 0  15 

Rods,  copper — see  Copper  rods,  &c C  15 

Roll  brimstone,  as  a  material  of  gunpowder G  Free 

Roman  Vitriol — see  Blue  or  Roman  vitriul C  15 

Roman  candles — see  Fire  crackers C  15 

Roman  cement C  15 

Roofing  slates,  &c D  10 

Roofing  tiles — see  Paving  and  roofing,  &c I)  10 

Root,  iris  or  orris — see  Iris  or  orris  root C  15 

Root,  liquorice — sec  Liquorice  paste,  «&;c C  15 

Roots,  medicinal — sec  Medicinal  drugs,  &c C  15 

Root,  madder — see  Madder  root I)  10 

Roots    used  exclusively  in  dyeing — gco   Articles 


56 


SCHED-    PER    CENT, 

used  in  dyeing,  &c E  5 

Rose-wood,  manufactures   of — see  Manufactures  of 

cedar  wood,  &c A  25  " 

Rose- wood,  unmanufactured — see  Woods... D  10 

Rotten  stone D  10 

Roucou — see   Anatto D  10 

Rough  marble — see  Marble  in  the  rough D  10 

Rubies  and   imitations,  when   set — see   Diamonds, 

&c D  10 

Rubies,  not  set— see  Cameos,  &c.,  not   set E  5 

Rubies,  imitations  thereof,  not  set— see  Diamonds, 

&C-,  imitations  of,  not  set E  5 

Rugs— see    Carpets C  15 

Rye  and  rye  flour G  Free 

Saddlery  of  all  kinds,  not  otherwise  provided  for. .  C  15 

Saddlery,  common  tinned  or  japanned C  15 

Safflower D  10 

Saffron  and  saffron  cake C  15 

Sago C  15 

Salad  oil— see  Olive  salad  oil C  15 

Sal  ammonia D  10 

Salmon,  preserved C  15 

Sal  soda,  and  all  carbonates  and  sulphates  of  soda, 
by   whatever  names   designated,  not  otherwise 

provided  for D  10 

Salted  fish — see   Fish,  &c C  15 

Saltpetre,  or  nitrate  of  soda,   or   potash,  when   re- 
fined or  partially  refined — see  Gunpowder G  Free 

Salt,  ground,  blown  or  rock  (2  cents  per  bushel  of 

56  pounds) F  2  cts.  per  bn. 

Saltpetre,  or  nitrate  of  soda,  or  potash,  when  crude- 
see  Gunpowder,  &c G  Free 

Salts,  Epsom,  glauber,  Rochelle,  and  all  other  salts 


57 

SCHED,  PER    CENT. 

and   preparations   of  salts,  not  otherwise  provi- 
ded for C  15 

Sardines — see  Anchovies A  25 

Sarsaparilla C  15 

Satin-wood,  manufactures  of — see  ^lanufactures  of 

cedar-wood,  &c A  25 

Satin  wood,  unmanufactured — see  Woods D  10 

Satin-straw  hats,  bonnets,  &c. — see  Hats,  bonnets, 

&c C  15 

Sauces — see  Capers B  20 

Saxony  carpeting — see  Carpets C  15 

Scaglioha    tops    for    tables,    or    other   ai'ticles  of 

furniture A  25 

Scantling — see  Boards,  &c D  10 

Scrap  iroa — see  Old  or  scrap  iron C  15 

Sculpture,    specimens    of — see    All    philosophical 

apparatus,  &c ■ G-  Free 

Screws  of  all  kinds C  15 

Sealing  wax C  15 

Seating,  hair — sec  Ilair  cloth C  15 

Sea-weed,    for   beds,    mattresses,    &c. — see    Hair, 

curled,  &c C  15 

Seeds — see  Garden  seeds,  &c G  Free 

Seeds,  hempseed  and   rapeseed — see  Ilcmpsced. . .  D  10 

Seedlac D  10 

Segars,  snuff,  paper  segars,  and  all  other  manufac- 
tures of  tobacco • A  25 

Senegal  gum — see  Gum  Arabic,  &c ])  10 

Seines C  15 

Seppia C  15 

Sewing  silk,  in  the  gum  and  purilied C  15 

Sewing  needles — see  Needles  of  all  kinds C  15 

Shaddocks 1 C  15 


58 


SCHED.  PER   CENT. 

Shear  steel — see  Steel  in  bars D  10 

Sheathing  paper E  5 

Sheathing  copper;  but  no  copper  to  be  considered 
such,  except  in  sheets  of  forty-eight  inches  long, 
and   fourteen  inches  wide,   and  weighing  from 

eleven  to  thirty-four  ounces,    [the  square  foot,]  E  5 

Sheathing  or  yellow  metal,  not  wholly  or  part  of  iron,  E  5 
Sheathing   or    yellow   metal    nails    expressly    for 

sheathing  vessels E  5 

Sheathing  felt — see  Felt,  adhesive,  &c E  5 

Sheeps'  wool — see  Wool D  10 

Sheets,  silver  plated  metal — sec  Silver  plated  metal,  B  20 

Sheets,  copper— see  Copper   in  sheets ._ C  15 

Sheets,  iron C  15 

Sheets,  lead D  10 

Sheets,  tin— sec  Tin  in  plates  or  sheets D  10 

Sheets,  zinc,  uumanufactnred— see  Zinc,  unmanu- 
factured, &c E  5 

Sheets,  India  rubber— see  India  rubber,  &c E  5 

Shell,  manufactures  of — see  Manufactures  of  bone, 

&c C  15 

Shells  of  cocoa— see  Cocoa  shells D  10 

Shell  boxes— see  Card  cases,  &c B  20 

Shells,    unmanufactured — see    Tortoise   and   other 

shells D  10 

Shellac D  10 

Sherry— see  Wines - A  25 

Ships,  steamers,  barges,  dredging  vessels,  ma- 
chinery, screw  pile  jetties,  and  articles  to  be 
used   in  the   constructiou    of    harbors,  and  for 

dredging  and  improving  the  same G  Free 

Shingle  bolts  and  stave  bolts E  5 

Shirts,  wove— see  Caps,  gloves,  &c C  15 

Shirts,  made  on  frames,  if  w^holly   of  cotton— see 


59 


SCHED.    PER    CENT. 

Caps,  gloves,  &c 0         15 

Shoes,  composed  wholly  of  India  rubber C         15 

Shoddy—see  Waste  or  shoddy D         10 

Shot,  leaden,  not  otherwise  provided  for C         15 

Shrubs—see  Trees,  shrubs,  &c D         10 

'Side-arms  of  every  description,  for  militarj'^  purpo- 
ses       G        Free 

Singles,  silk— sec    Silk,    raw,  not   more  advanced, 

&c D         10 

Silk,  manufactures  of,  if  embroidered—sec  Manufac- 
tures of  silk,  &c C         15 

Silk  twist,  and  twist  composed  of  mohair  and  silk.     C         15 

Silk,  sewing,  purified— see  Sewing  silk 0         15 

Silk,  sewing,  in  the  gum — see  Sewing  silk C         15 

Silks,  floss — see  Floss  silks C         15 

Silk,  manufactures  of — see  Manufactures  of  silk C         15 

Silk  and  cotton  hatters'  plush — see  Hatters'  plush,     C         15 
Silk  and  cotton   velvet  in   the   piece,  cotton  chief 

value — see  Velvet  composed  of  cotton  and  silk. .     C         15 
Silk,  raw,  not  more  advanced  in  manufacture  than 

singles,  tram  and  thrown,  or  organzinc D         10 

Silk,  raw,  or  as  reeled  from  the  cocoon,  not  being 
doubled,  twisted,  or  advanced  in  manufacture  in 

anyway D         10 

Silk  twist,  suitable  for  the  manufacture  exclusively 
of  shoes,  cut  in  slips  or  patterns  of  the  size  and 
shape  for  shoes,  boots,  bootees,  or  buttons,  slip- 
pers and  gaiters,  not  combined  with  India  rub- 
ber— sec  Manufactures  of  mohair  cloth,  &c C         15 

Silver  embroideries — see  Articles  embroidered,  &c.     B         20 
Silver,  manufactures  of — see  Manufactures  of  gold, 

&c B         20 

Silver-plated  metal,  in  sheets  or  other  form B         20 


60 


,     SCHED,  PER    CENT. 

Silver  leaf — see  Gold  and  silver  leaf D  10 

Silver  coin — see  Coins G  Free 

Sisal  grass — see  Jute,  &c D  10 

Skins,  fish — see  Fish  skins C  15 

Skins,  furs   dressed   on — see   Furs  dressed  on  the 

skin C  15 

Skins,  goldbeaters' — see    Goldbeaters' skins D  10 

Skins  of  all  kinds,  tanned,  dressed  or  japanned C  15 

Skins,  raw,  of  all  kinds — see  Raw  hides  and  skins, 

&c E  5 

Skins  of  all  kinds,  not  otherwise  provided  for D  10 

Sky-rockets — see  Fire-crackers 0  15 

Slabs,  iron — see  Iron  in  bars,  &c C  15 

Slabs,  marble — see  Marble  in  the  rough D  10 

Slabs  of  India  rubber,  unmanufactured E  5 

Slates,  roofing — see  Roofing  slates D  10 

Slate^,  other  than  roofing D  10 

Slate  pencils C  15 

Smaltz C  15 

Smoked  fish — see  Fish,  &c C  15 

Snufi" — see  Segars,  snufF,  &c A  25 

Soap,   Castile,  perfumed,  Windsor,  and   other  toi- 
let soaps B  20 

Soap  stocks  and  stuffs — see  Tallow D  10 

Soap  of  every  description,  not  otherwise  provided  for,  C  15 

Socks,  made  on  frames — see  Caps,  gloves,  &c C  15 

Socks  made  on  frames,  wholly  of  cotton — see  Caps, 

gloves,  &c C  15 

Soda,  sal — see  Sal  soda D  10 

Soda,   carbonates  of — see  Sal  soda D  10 

Soda,  nitrate  of,  refined,  &c. — see  Salpetre,  refined.  G  Free 

Soda,  nitrate  of,  when  crude — see  Saltpetre,  crude,  G  Free 

Soda  ash — see  Sal  soda D  10 


61 


SCHED.    PER    CENT. 

Sole  leather — see  Leather,  tanned,  &c D         10 

Souvenirs — see  Card  cases B         20 

Spar  ornaments — see  Alabaster  and  spar  orna- 
ments      A         25 

Spars — see  Boards,  plank,  &c D         10 

Sparterre  for  hats,  bonnets,  &c — sec   Flats,  braids, 

sparterre,  &c C         15 

Spectacles,  glasses  for — see   Glasses  or  pebbles  for 

spectacles C         15 

Specimens  of  sculpture — see  All  philosophical  appa- 
ratus, &c Gr        Free 

Specimens  of  natural  history,  miueralog-y  or  botany, 

not  otherwise  provided  for D         10 

Specimens  of  natural  liistory,  mineralogy  or  botany, 
provided  the  same  be  imported  in  good  faith  for 
the  use  of  any  society,  incorporated  or  established 
for  philosophical,  agricultural  or  horticultural 
purposes,  or  for  the  use  or  by  the  order  of  any  col- 
lege, academy,  school,  or  seminary  of  learning  in 

the  Confederate  States G         Free 

Spelter  in  sheets — see  Zinc,  spelter,  &c E  5 

Spelter,    unmanufactured — see    Zinc,    spelter,  &c., 

unmanufactured E  5 

Spermaceti  oil — see  Oils,  &c C         15 

Spermaceti  candles  and  tapers C         15 

Spices  of  all  kinds B         20 

Spikes,  copper — see  Copper  rods,  &c C         15 

Spirits  distilled  from  grain — see  Brandy A         25 

Spirituous  beverages — see  Cordials A         25 

Spirits,  lac — see  Lac  spirits D         10 

Spirits  of  turpentine C         15 

Sponges D         10 

Spunk C         15 


62 


SCHED,  PER   CENT. 

Squills 0  15 

Stained    glass  —  see    Glass,    colored    stained    or 

painted C  15 

Starch C  15. 

Stars,  of  gold  or  silver — see  Epaulets B  20 

Statuary — see  Paintings  and  statuary D  10 

Staves — see   Boards,  plank,  &c D  10 

Stave  bolts  and  shingle  bolts E  5 

Steariue  candles  and  tapers — see  Candles C  15 

Steel,  not  otherwise  provided  for D  10 

Steel,  in  bars,  sheets   and   plates,  not  farther  ad- 
vanced in  manufacture  than  by  rolling,  and  cast 

steel  in  bars D  10 

Steel  in  bars,  cast D  10 

Stereotype  plates 0  15 

Sticks  for  walking — see  Canes,  &c B  20 

Sticks  for  umbrellas — see   Frames  and   sticks   for 

umbrellas,  &c C  15 

Still  bottoms C  15 

Stockings  made  on  frames — see  Caps,  gloves,  «&;c., 

made  on  frames C  15 

Stockings,  wholly  of  cotton,  made  on   frames — see 

Articles  of  clothing,  &c C  15 

Stones,  precious,  and  imitations  thereof,  when  set — 

see  Diamonds,  &c.,  when  set D  10 

Stones,  precious,  when   not  set — see  Cameos,  &c., 

not  set E  5 

Stones,  precious,  imitations   thereof,   not   set — see 

Diamonds,  (fee,  imitations  of,  not   set E  5 

Stones,  paving — see  Paving   stones G  Free 

Stones,  building — see  Building  stones D  10 

Stones,   burr,    wrought  or   unwrought — see    Burr 

stones D  10 


63 


SCHED.  PER    CENT. 

Stone  ware — see  Earthen,  China  and  stone  ware. .  C  15 

Stones,  polishing — see  Polishing  stones   D  10 

Stone,  pumice — see  Pumice  stone D  10 

Stone,  rotten — see   Rotten  stone D  10 

Straw  baskets — see   Baskets   composed   of  grass, 

straw,  &c C  15 

Straw  hats  and   bonnets — see    Hats   and   bonnets 

composed   of  straw,  &c .  C  15 

Strings  of  whip-gut  or  cat-gut,  for  musical  iiistru- 

incnts— sec  Musical  instruments „ , C  15 

Strings,  all  other,  of  the  same  material— see  Musical 

instruments C  15 

Substances   expressly   used   for  manures— see  j\[a- 

nures G  Free 

Substitute  gums,  or  burnt  starch— see  Gum  Arabic,  I)  10 

Sugar  of  all  kinds B  20 

Sugar,  syrup  of— see   Syrup  of  sugar B  20 

Sulphate  of  lime,  ground  or  unground— sec  Plaster 

of  Paris E  5 

Sulphate  of  copper— see  Blue  or  Roman  vitriol C  15 

Sulphate  of  iron— see  Copperas C  15 

Sulphate  of  Barytes,  crude  or  refined C  15 

Sulphate  of  quinine,  and  quinine  in  all  its   various 

preparations C  15 

Sulphate  of  zinc— see  White  vitriol C  15 

Sulphuric  acid,  or  oil  of  vitriol — see  Acids D  10 

Sulphur,  flour  of— sec  Flour  of  sidphur G  Free 

Sulphur,  lac— see  Lac  sulpliur C  15 

Sumac D  10 

Sunshades-  sec  parasols  and  sunshades C  15 

Sunshades,  frames  and  sticks  for— see  Frames  and 

sticks  for  parasols C  15 

Suspenders,  wholly  or  in  part  of  India  rubber — see 

Braces C  15 


64 


SCHED,  PER    CENT. 

Sweetmeats — see  Comfits A  25 

Syrup  of  sugar B  20 

Tallow  candles C  15 

Tallow,   marrow,    and   all   other    grease    or   soap 
stocks  and  soap  stuffs,    not   otherwise   provided 

for D  10 

Tanned  leather — see  Leather,  tanned D  10 

Tanned  and  dressed  skins — see  Skins  tanned  and 

dressed C  15 

Tanning,  articles  used  in,  not  otherwise  provided 

for — see  Articles  used  in  dyeing  or  tanning E  5 

Tapers,  spermaceti — see  Candles  and  tapers C  15 

Tapers,  stearine — see  Candles  and  tapers C  15 

Tapers,  wax — see  Candles  and  tapers C  15 

Tapioca C  15 

Tar C  15 

Tartaric  acid — see  Acids,  acetic D  10 

Tartar,  cream  of — see  Cream  of  tartar D  10 

Tartar,  crude — see  Argols D  10 

Tassels  of  gold,  silver,  or  other  metal — see  Epaulets,  B  20 

Tea D  10 

Teazle D  10 

Teeth,  unmanufactured — see  Horns,  &c D  10 

Terne  tin  in  plates  or  sheets D  10 

Terra  japonica,   catechu  or  cutch E  5 

Teutenegue,  in  sheets — see  Zinc,  spelter  and  teu- 

tenegue,  in  sheets E  5 

Teutenegue,  unmanufactured — see   Zinc,    &c.,  un- 
manufactured    E  5 

Textile  fabrics  of  every  description,  not  otherwise 

provided  for C  15 

Thibet,  goats'  hair,  unmanufactured — see  Angora, 

Thibet,  &c D  10 


65 


SCnED.  PER   CENT. 

Thread  lacings  and  inscrtings C  15 

Thrown  silk — see  Silk,  raw,  not  more  advanced,  &c,,  D  10 

Tiles,  marble  paving — see  Manufactures  of  marble,  C  15 

Tiles,  encaustic C  15 

Tiles,  roofing  or  paving — see  paving  and  roofing 

tiles D  10 

Timber,  hewn,  of  all  sorts — sec  Boards,  planks,  &c.,  D  10 
Timber  to  be  used  in  the  construction  of  harbors — 

see  Ships,  steamers,  barges,  &c G  Free 

Tin,  manufactures  of — see  Manufactures  of  brass,  &c.,  C  15 

Tin  in  plates  or  sheets,  and  tin  foil D  10 

Tin  in  pigs  or  bars E  5 

Tinfoil D  10 

Tinned  saddlery — see  Saddlery,  common,  &c C  15 

Tin  ore E  5 

Tincal — see  Borax,  crude D  10 

Tinctures — see    Balsams B  20 

Tippets  of  fur — see  Caps,  &c.,  of  fur C  15 

Tobacco,  manufactures  of — see  Segars A  25 

Tobacco,  leaf  and  unmanufactured D  10 

Toilet  soaps B  20 

Tortoise  and  other  shells,  unmanufactured D  10 

Tow  of  hemp  or  flax — see  Cedilla D  10 

Toys— see  Dolls C  15 

Tragacanth,  gum — see  Gum  Arabic,  &c D  10 

Tram,  silk — sec  Silks,  raw,  not  more  advanced,  &c,,  D  10 
Trees,  shrubs,  bulbs,  plants  and  roots,  not  otherwise 

provided  for D  10 

Tresses,  gold,  silver  or  other  metal — sec  Epaulets,  B  20 

Trimming  laces  of  cotton — sec  Cotton  laces C  15 

Tumblers,  glass,  not  cut — sec  Glass  tumblers C  15 

Turkey  carpeting — see  Carpets C  15 

Turmeric D  10 

9 


66 


SCHED.  PER   CENT. 

Turpentine,  spirits   of — see  Spirits  of  turpentine . .  G  15 

Turtle,  green — see  Green  turtle C  15 

Twines  and  packthread,  of  whatever  materials  com- 
posed    C  15 

Twist,  silk,  or  silk  and  mohair — see  Silk  twist C  15 

Type  metals C  15 

Types,  new  or  old C  15 

Type,  old,  and  fit  only  to  be  rcmanufactured E  5 

Umbrellas C  15 

Umbrella  frimies  and  sticks — see  Frames C  15 

Upper  leather — see  Leather D  10 

Vandyke   brown C  15 

Vanilla  beans C  15 

Varnish  of  all  kinds .  G  15 

Vegetable  ivory,  manufa'ctured — see  Manufactures 

bone,  &c G  15 

Vegetable  ivor^',  or  ivory  nuts — see  Ivory  nuts D  10 

Vegetables,  prepared — see   Prepared  vegetables .. .  B  20 
Vegetable  substances  used  in  making  hats  and  bon- 
nets— sec  Jute,  &c D  10 

Vegetable  substances,    unmanufactured — see  Jute,  D  10 
Vegetables  used  for   food,  not  otherwise  provided 

for — see  Berries,  vegetables G  15 

Vegetable  substances  used  for  beds  and  mattresses 

— see  Hair,    curled G  15 

Vegetables   used   exclusively  in  dyeing — see  Ber- 
ries, nuts,  &c E  5 

Velhmi G  15 

Velvet  in  the  piece,    composed  wholly  of  cotton,  or 
of  cotton    and  silk,    but  of  which  cotton  is  the 

component  material  of  chief  value G  15 

Venetian  red G  15 

Venetian  carpeting — see  Carpets G  15 


67 


SCHED.  PER   CENT. 

Verdigris C  15 

Vermicelli — sec  Maccaroiii G  15 

Vermillion C  15 

Vessels  of  cast  iron — see  Iron,  cast,  &c C  15 

Vessels  of  metal — see  Manufactnres  of  Brass,  &c.  C  15 

Vessels  of  glass — see  Manufactures  of  glass C  15 

Vessels   of    gold,   platina  or  silver — see   Manufac- 
tures of B  20 

Vinegar C  15 

Vitriol,  green — see  Copperas C  15 

Vitriol,  white — see   White   vitriol,  or   sulphate  of 

zinc C  15 

Viti'iol,  oil  of — see  Sulphuric  acid D  10 

Volatile  oil — see  Oils,  volatile C  15 

Wafers C  15 

Wagons   and   vehicles   of  every   description,  and 

parts  thereof C  15 

Wares  composed  of  earthy  and  mineral  substances, 

not  otherwise  provided  for— see  Earthen,  &c C  15 

Wares,  japanned— see  Japanned  wares C  15 

Wares  of  metal--see  Manufactures  of  brass,  &c. . .  C  15 

Wares  of  glass— see  Manufactures  of  glass C  15 

Wares   of  gold,  platina  or   silver — see  Manufac- 
tures of B  20 

Wares  of  papier-macho-  -see  Manufactures  of  papier- 
mache B  20 

Wares,  plated  and   gilt — sec  Plated  and  gilt  ware,  B  20 

Waste  or  shoddy — sec  Flocks D  10 

Watches,    crystals   for — see    Glass    crystals    for 

watches C  15 

Watches,  and  parts  of  watches D  10 

Watch  materials  and   unfinished  parts  of  watches,  D  10 

Waters,  mineral — sec  Mineral  waters C  15 


68 


SCHED.  PER   CENT. 

"Water  colors C  15 

Wax  beads — see  Beads B  20 

Wax,  sealing' — see  Sealing  wax C  15 

Wax,  bees' — see  Beeswax C  15 

Wax  candles  and  tapers — see  Candles,  &c C  15 

Wearing  apparel — see  Articles  of  clothing C  15 

Wearing  apparel  and  other  personal  effects  not 
merchandise;  professional  books,  implements,  in- 
struments, and  tools  of  trade,  occupation  or  em- 
ployment of  persons  arriving  in  the  Confederate 
States:  provided,  that  this  exemption  shall  not  be 
construed  to  include  machinery,  or  other  articles 
imported  for  use  in  any  manufacturing  establish- 
ment, or  for  sale ■. .  G  Free 

Webbing,  composed  wholly  or  in  part  of  India  rub- 
ber— see  Braces C  15 

Weld,  or  wold E  5 

Whalebone  baskets — see  Baskets C  15 

Whalebone  hats  and  bonnets — see  Hats  and  bon- 
nets   C  15 

Whale  oil,  foreign — see  Oils  of  every  description..  C  15 

Whalebone.: C  15 

Wheat,  wheat  flour,  and  flour  of  all  other  grains. .  G  Free 

Wheelbarrows  and  liand-barrows C  15 

White  acid — see  Acids,  acetic,  &c D  10 

White  and  red   lead C  15 

White,  Paris — see  Whiting,  or  Paris  white C  15 

White  vitriol,  or  sulphate  of  zinc C  15 

Whiting,  or  Paris  white C  15 

Willow  baskets — see  Baskets C  15 

Willow  hats  and  bonnets — see  Hats  and  bonnets  of 

straw,  &c C  15 

Willow  squares,  for  hats  and  bonnets — see  Flats..  C  15 


69 

SCHED.  PER   CENT. 

Willow  prepared  for  basket  makers'  use — see  Osier 

and  willow G  15 

Wilton  carpeting — see  Carpets C  15 

Window-glass,  broad,  crown   or  cylinder C  15 

Windsor  soap — see  Soap B  20 

Wines,   Burgundy,    Champagne,    claret,    Madeira, 
port,  sherry,  and  all  other  wines  and   imitations 

of  wines A  25 

Wings  of  gold,  silver  or  metal — see  Epaulets B  20 

Woad,  or  pastel D  10 

Wold E  5 

Wood,  manufactures  of — see  Manufactures  of  wood,  C  15 

Wood,  unmanufactured D  10 

Wood,^  fire — sec  Fire-wood D  10 

Woods,  viz:  cedar,  granadilla,  ebony,  mahogany, 

rose-wood  and  satin-wood,  wheii  manufactured . .  A  2i5     ~ 
Woods,  viz:  cedar,   box,  ebony,  liguumvitte,   gra- 
nadilla,   mahogany,    rosc-Avood,   satin-wood,  and 

all  other  Avoods,  unmanufactured D  10 

Woods,  dye,  extracts  and  decoctions   of — see   Ex- 
tracts and  decoctions D  10 

Wood,  dye — sec   Brazil-wood   and   all   other   dye- 
woods  in  sticks D  10 

Wool,  unmanufactured,  of  every  description,  and 

hair  of  the  Alpaca  goat,  and  other  like  animals. .  D  10 

Wools,  manufactured,  of  all  kinds C  15 

Woolen  and  worsted  yarn,  and  woolen  listings. . .  C  15 

Wool  hats — sec  Ilats  of  wool C  15 

Wool  hat  bodies — sec  Hat  bodies  of  wool C  15 

Woolen  listings C  15 

Worsted  manufactures — sec  Manufactures  of  wors- 
ted   C  15 


70 


SCHED.  PER   CENT. 

Works  (foreign)   in  course  of  republication — sec 

Periodicals C  15 

Yams D  10 

Yarn,    woolen    and    worsted — see     Woolen    and 

worsted  yarn C  15 

Yellow  acid — see  Acids,  acetic,  &c D  10 

Zinc,  sulphate  of — see  white  vitriol C  15 

Zinc,  spelter  or  teuteneguc,  in  sheets E  5 

Zinc,  spelter  or  tentenegue,  unmanufactured E  5 


71 
CALCULATION 


REDUCED  INTO  DOLLARS  AND  CENTS,  AT  THE  CUSTOM-HOUSE  VALUE  OF 
$4.84   THE    P»OXJ]Sri>   STEHLINGh, 

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[CONTINUEH.] 


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74 


STEIFLI-iXISrO      iv:o2>TE-^. 


[CONTINtTED,] 


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4099  48  898 

4346  32 

695 

3363  80 

746 

3610  64 

797 

3857  48 

848 

4104  32  899 

4351  16 

696 

3368  64 

747 

3615  48 

798 

3862  32 

849 

4109  16  900 

4356  00 

697 

3373  48 

748 

3620  32 

799 

3867  16 

850 

4114  00 

901 

4360  84 

698 

3378  32 

749 

3625  16 

800 

3872  00 

851 

4118  84 

902 

4365  68 

699 

3383  If! 

750 

3630  00 

801 

3876  84 

852 

4123  m 

903 

4370  52 

700 

338S  00 

751 

3634  84 

802 

3881  68 

853 

4128  52 

904 

4375  36 

701 

3392  84 

752 

3639  68 

803 

3886  52 

854 

4133  36 

905 

4380  20 

702 

3397  68 

753 

3()44  52 

804 

3891  36 

855 

4138  20 

906 

4385  04 

703 

3402  52 

754 

3649  36 

805 

3896  20 

856 

4143  04 

907 

4389  88 

704 

3407  36 

755 

3654  20 

806 

3901  04 

857 

4147  88 

908 

4394  72 

705 

3412  20 

756 

3659  04 

807 

3905  88 

858 

4152  72 

909 

4399  56 

706 

3417  04 

757 

3663  88 

808 

3910  72 

859 

4157  56 

910 

4404  40 

707 

3421  88 

758 

3668  72 

809 

3915  56 

860 

4162  40 

911 

4409  24 

708 

3426  72 

759 

3673  56 

810 

3920  40 

861 

4167  24 

912 

4414  08 

709 

3431  56 

760 

3678  40 

811 

3925  24 

862 

4172  08 

913 

4418  92 

710 

3436  40 

761 

3683  24 

812 

3930  08 

863 

4176  92 

914 

4423  76 

711 

3441  24 

762 

3688  08 

813 

3934  92 

864 

4181  76 

915 

4428  60 

712 

3446  08 

763 

3692  92 

814 

3939  76 

865 

4186  60 

916 

4433  44 

713 

3450  92 

764 

3697  76 

815 

3944  60 

8(i6 

4191  44 

917 

4438  28 

714 

3455  76 

765 

3702  60 

816 

3949  44 

867 

4196  28 

918 

4443  12 

715 

3460  60 

766 

3707  44 

817 

3954  28 

868 

4201  12 

919 

4447  96 

716 

3465  44 

767 

3712  28 

818 

3959  12 

869 

4205  96 

920 

4452  80 

717 

3470  28 

768 

3717  12 

819 

3963  96 

870 

4210  80 

921 

4457  64 

718 

3475  12 

769 

3721  96 

820 

3968  80 

871 

4215  64 

922 

4462  48 

719 

3479  96 

770 

3726  80 

821 

3973  64 

872 

4220  48 

923 

4467  32 

720 

3484  80 

771 

3731  64 

822 

3978  48 

873 

4225  32 

924 

4472  16 

721 

3489  64 

772 

3736  48 

823 

3983  32 

874 

4230  16 

925 

4477  00 

722 

3494  48 

773 

3741  32 

824 

3988  16 

875 

4235  00 

926 

4481  84 

723 

3499  32 

774 

3746  16 

825 

3993  00 

876 

4239  84 

927 

4486  68 

724 

3504  16 

775 

3751  00 

826 

3997  84 

877 

4244  68 

928 

4491  52 

725 

3509  00 

776 

3755  84 

827 

4002  68 

878 

4249  52 

929 

4496  36 

726 

3513  84 

777 

3760  68 

828 

4007  52 

879 

4254  36 

930 

4501  20 

727 

3518  68 

778 

2765  52 

829 

4012  36 

880 

4259  20 

931 

4506  04 

728 

3523  52 

779 

3770  36 

830 

4017  20 

881 

4264  04 

932 

4510  88 

729 

3528  36 

780 

3775  20 

831 

4022  04 

882 

4268  88 

933 

4515  72 

730 

3533  20 

7S1 

3780  04 

832 

4026  88 

883 

4273  72 

934 

4520  56 

731 

3538  04 

782 

3784  88 

833 

4031  72 

884 

4278  56 

935 

4525  40 

732 

3542  88 

783 

3789  72 

834 

4036  56 

885 

4283  40 

936 

4530  24 

733 

3547  72 

784 

3794  56 

835 

4041  40 

886 

4288  24 

937 

4535  08 

734 

3552  56 

785 

3799  40 

836 

4046  24 

887 

4293  08 

938 

4539  92 

735 

3557  40 

786 

3804  24 

837 

4051  08 

888 

4297  92 

939 

4544  76 

736 

3562  24 

787 

3809  08 

838- 

4055  92 

889 

4302  76 

940 

4549  60 

737 

3567  08 

788 

3813  92 

839 

4060  76 

890 

4307  60 

941 

4554  44 

738 

3571  92 

789 

3818  76 

840 

40()5  60 

891 

4312  44 

942 

4559  28 

739 

3576  76 

790 

3823  60 

841 

4070  44 

892 

4317  28 

943 

4564  12 

740 

3581  60 

791 

3828  44 

842 

4075  28 

893 

4322  12 

944 

4568  96 

741 

3586  44 

792 

3833  28 

843 

4080  12 

894 

4326  96 

945 

4573  80 

75 


sTEi^iLiiJNrc3-    ivcoisrE-^. 


[COXTIXUED.] 


£ 

$  ds. 

£ 

$  ds. 

£ 

$ 
6776 

£ 
4300 

$ 

£ 

$ 

946 

4578  64 

975 

4719  00 

1400 

20812 

7200 

34848 

947 

4583  48 

976 

4723  84 

1500 

7260 

4400 

21296 

7300 

35332 

948 

4588  32 

977 

4728  68 

1600 

77-14 

4500 

21780 

7400 

35816 

949 

4593  16 

978 

4733  52 

1700 

8228 

4600 

22264 

7500 

36300 

950 

4598  00 

979 

4738  36 

1 800 

8712 

4700 

22748 

7600 

36784 

951 

4602  84 

980 

4743  20 

1900 

9196 

4800 

23232 

7700 

37268 

952 

4(i07  68 

981 

4748  04 

2000 

9680 

4900 

23716 

7800 

37752 

953 

4612  52 

982 

4752  88 

2100 

10164 

5000 

24200 

7900 

38236 

954 

4617  36 

983 

4757  72 

2200 

10618 

5100 

24684 

8000 

38720 

955 

4622  20 

984 

4762  56 

2300 

11132 

5200 

25168 

8100 

39204 

956 

4627  04 

985 

4767  40 

2100 

11616 

5:ioo 

25652 

8200 

39688 

957 

4631  88 

986 

4772  24 

2500 

12100 

5400 

26136 

8300 

40172 

958 

4636  72 

987 

4777  08 

2600 

12584 

5500 

26620 

8400 

40656 

959 

4641  56 

988 

4781  92 

2700 

13068 

5600 

27104 

8500 

41140 

960 

4646  40 

989 

4786  76 

2800 

13552 

5700 

27588 

8600 

41624 

961 

4651  24 

990 

4791  60 

2900 

14036 

5S00 

28072 

8700 

42108 

962 

4656  Oy 

991 

4796  44 

3000 

14520 

5900 

28556 

8800 

42592 

963 

4660  92 

992 

4801  28 

3100 

15004 

6000 

29010 

8900 

43076 

964 

4665  76 

993 

4806  12 

3200 

15488 

6100 

29524 

9000 

43560 

965 

4670  60 

994 

4810  96 

3300 

15972 

6200 

30008 

9100 

44044 

966 

4675  44 

995 

4815  80 

3400 

16456 

6300 

30492 

9200 

44528 

967 

4680  28 

996 

4820  64 

3500 

16940 

6400 

30976 

9300 

•15012 

968 

4685  12 

997 

4825  48 

3600 

17424 

6500 

31460 

9400 

45496 

969 

4689  96 

998 

4830  32 

3700 

17908 

6600 

31944 

9500 

45980 

970 

4694  80 

999 

4835  16 

3800 

18392 

6700 

32428 

9600 

46464 

971 

4699  64 

1000 

4840  00 

3900 

18876 

6S00 

32912 

9700 

46948 

972 

4704  48 

1100 

5324  00 

4000 

19360 

6900 

33396 

9800 

47432 

973 

4709  32 

1200 

5808  00 

4100 

19844 

7000 

33880 

9900 

47916 

974 

4714  16 

1300 

6292  00 

4200 

20328 

7100 

34361 

10000 

48400 

76 


CALCULATION 


:f  K.jLisrc  s. 


REDUCED    INTO    DOLLARS    AND    CENTS,    AT    THE    CUSTOM-HOUSE    VALUE    OF 


18fo  CENTS  PER  FRANC, 


AS  FIXED  BY  LAW. 


Francs. 

1 

2 

3 

4 

5 

6 

7 

8 

9 

10 
11 
12 
13 
U 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
27 
28 
29 
30 
31 
32 
33 
34 
35 
36 
37 
38 


$  ds 

Francs. 

19 

39 

37 

40 

56 

41 

74 

42 

93 

43 

1  12 

44 

1  30 

45 

1  49 

46 

1  G7 

47 

1  86 

48 

2  05 

49 

2  23 

50 

2  42 

51 

■2  60 

52 

2  79 

53 

2  98 

54 

3  16 

55 

3  35 

56 

3  53 

57 

3  72 

58 

3  91 

59 

4  09 

60 

4  28 

61 

4  46 

62 

4  65 

63 

4  84 

64 

5  02 

65 

5  21 

66 

5  39 

67 

5  58 

68 

5  77 

69 

5  95 

70 

6  14 

71 

6  32 

72 

6  51 

73 

6  70 

74 

6  88 

75 

7  07 

76 

%  ds.  iFrancs. 


7  25 
7  44 
7  63 

7  81 

8  00 
8  18 
8  37 
8  56 
8  74 

8  93 

9  11 
9  30 
9  49 
9  67 
9  86 

10  04 
10  23 
10  42 
10  60 
10  79 

10  97 

11  16 
11  35 
11  53 
11  72 

11  90 

12  09 
12  28 
12  46 
12  65 

12  83 

13  02 
13  21 
13  39 
13  58 
13  76 

13  95 

14  14 


77 

78 

79 

80 

81 

82 

83 

84 

85 

86 

87 

88 

89 

90 

91 

92 

93 

94 

95 

96 

97 

98 

99 

100 

200 

300 

400 

500 

600 

700 

800 

900 

1000 

1100 

1200 

1300 

1400 

1500 


ds.    IFrancs. 


14  32 
14  51 
14  69 

14  88 

15  07 
15  25 
15  44 
15  62 

15  81 

16  00 
16  IS 
16  37 
16  55 
16  74 

16  93 

17  11 
17  30 
17  48 
17  67 

17  S6 

18  04 
18  23 
18  41 
18  60 
37  20 
55  80 
74  40 
93  00 

111  60 
130  20 
148  80 
167  40 
186  00 
204  60 
223  20 
241  80 
260  40 
279  00 


1600 
1700 
1800 
1900 
2000 
2100 
2200 
2300 
2400 
2500 
2600 
2700 
2800 
2900 
3000 
3100 
3200 
3300 
3400 
3500 
3600 
3700 
3800 
3900 
4000 
4100 
4200 
4300 
4400 
4500 
4600 
4700 
4800 
4900 
5000 
5100 
5200 
5300 


ds. 


297  60 

316  20 

334  80 

353  40 

372  00 

390  60 

409  20 

427  80 

446  40 

465  00 

483  60 

502  20 

520  80 

539  40 

558  00 

576  60 

595  20 

613  80 

632  40 

651  00 

669  60 

688  20 

706  80 

725  40 

744  00 

762  CO 

781  20 

799  80 

818  40 

837  00 

855  60 

874  20 

892  80 

911  40 

930  00 

948  60 

967  20 

985  80 


77 


FiP^Eiisrcn     :]vronsrE~2". 


[COXTIXlEn.] 


Francs. 

$  ds. 

Francs. 

$  ds. 

Francs. 

Dollars. 

Francs. 

Dollars. 

5400 

1004  40 

8900 

1C55  40 

33000 

6138 

67000 

124C2 

5500 

1023  00 

9000 

1674  00 

31000 

6;'.24 

68000 

12G48 

5(i00 

1041  CO 

9100 

1G92  GO 

35000 

6510 

69000 

12834 

5700 

lOGO  20 

9200 

1711  20 

36000 

C69C 

70000 

13020 

5800 

1078  80 

9300 

1729  SO 

37000 

6882 

71000 

1320G 

5900 

1007  40 

9100 

1748  40 

38000 

70G8 

72000 

13392 

(iOOO 

lllG  00 

9500 

17C7  00 

39000 

7254 

73000 

13578 

f;ioo 

1134  CO 

9G00 

1785  CO 

40(J00 

7440 

74000 

137C4 

0200 

1153  20 

9700 

1804  20 

41000 

762C 

75000 

13950 

(■.300 

1171  80 

9S00 

1822  80 

42000 

7812 

76000 

14136 

(ilOO 

11!>0  40 

8900 

1S41  40 

43000 
44000 

7998 

77000 

14322 

<;50o 

1209  00 

10000 

18C0  00 

8184 

78000 

14508 

nr.oo 

1227  CO 

11000 

2046  00 

45000 

8370 

79000 

14694 

(1700 

1240  20 

12000 

2232  00 

4C000 

8556 

80000 

14880 

(isoo 

12C4  80 

13000 

2418  00 

'47000 

8742 

810(10 

15066 

r,900 

1283  40 

14000 

2C04  00 

48000 

8928 

82000 

15252 

7000 

1302  00 

15000 

2790  00 

49000 

91H 

83000 

15438 

7100 

1320  CO 

IGOOO- 

297 C  00 

50000 

9300 

8|(){)(l 

15624 

7200 

1339  20 

1 7000 

31C2  00 

51000 

9486 

85000 

15810 

7:'.oo 

1357  80 

18000 

3348  00 

52000 

9672 

8(i000 

15996 

7400 

137C  40 

19000 

3534  00 

53000 

9858 

87000 

16182 

7500 

1395  00 

20000 

3720  00 

54000 

10044 

88000 

1C3C8 

7(iOO 

1413  CO 

21000 

390C  00 

55000 

10230 

89000 

1C554 

7700 

143.2  20 

22000 

4092  00 

56000 

10416 

90000 

16740 

7  son 

1450  80 

23000 

4278  00 

57000 

10602 

91000 

16926 

7;)00 

14C9  40 

24000 

4JG4  00 

58000 

10788 

92000 

17112 

8000 

1488  00 

25000 

4650  00 

59000 

10974 

93000 

17298 

8100 

15(10  GO 

2C000 

483C  00 

60000 

11160 

91000 

17484 

8200 

1525  20 

27000 

5022  00 

61000 

11346 

95000 

17670 

8300 

1543  80 

28000 

5208  00 

62000 

11532 

96000 

17856 

8400 

15G2  40 

29000 

5394  00 

63000 

11718 

97000 

18042 

8500 

1581  00 

3O0O0 

5580  00 

64(100 

11904 

9.SO0O 

18228 

8f)00 

1599  CO 

31000 

57G6  00 

65000 

12090 

99000 

18414 

8700 

1C18  20 

32000 

5952  00 

G6000 

12276 

100000 

18G00 

8800 

1636  80 

11 


78 


CALCULATION 


biiem:en   mx    dollars 

AND 
BKDUCED  INTO  DOLLARS  AND  CENTS,  AT  THE  CUSTOM-HOUSE  A^ALUE  OF 

18|    CENTS    PER    RIX    DOLLAR, 

AS  FIXED    BY  LAW. 


R.  JDol. 

$  cf.s 

R.  Dol. 

$  ds. 

R.  Dol 

77 

$  ds. 

R.  Dol. 

$  ds. 

1 

78| 

39 

30  71 

60  64 

1600 

1260  00 

2 

1  58 

40 

31  50 

78 

61  d3 

1700 

1338  75 

3 

2  36 

41 

32  29 

79 

62  21 

1800 

1417  50 

4 

3  15 

42 

33  08 

80 

63  00 

1900 

1496  25 

6 

3  94 

43 

33  86 

81 

63  79 

2000 

1575  00 

6 

4  73 

44 

34  65 

82 

64  58 

2100 

1653  75 

7 

5  51 

45 

35  44 

83 

65  36 

2200 

1732  50 

8 

6  30 

46 

39  23 

84 

66  15 

2300 

1811  25 

9 

7  09 

47 

37  01 

85 

66  94 

2400 

1890  00 

10 

7  88 

48 

37  80 

86 

67  73 

2500. 

1968  75 

11 

8  66 

49 

38  59 

87 

68  51 

2600 

2047  50 

12 

9  45 

50 

39  38 

88 

69  30 

2700 

2126  25 

13 

10  24 

51 

40  16 

89 

70  09 

2800 

2205  00 

14 

11  03 

52 

40  95 

90 

70  88 

2900 

2283  75 

15 

11  81 

53 

41  74 

91 

71  66 

3000 

2362  50 

16 

12  60 

54 

42  53 

92 

72  45 

3100 

2441  25 

17 

13  39 

55 

43  31 

93 

73  24 

3200 

2520  00 

18 

14  18 

56 

44  10 

94 

74  03 

3300 

2598  75 

19 

14  96 

57 

44  89 

95 

74  81 

3400 

2677  50 

20 

15  75 

58 

45  68 

96 

75  60 

3500 

2756  25 

21 

16  54 

59 

46  46 

97 

76  39 

3600 

2835  00 

22 

17  33 

60 

47  25 

98 

77  18 

3700 

2913  75 

23 

18  11 

61 

48  04 

99 

77  96 

3800 

2992  50 

24 

18  90 

62 

48  83 

100 

78  75 

3900 

3071  25 

25 

19  69 

63 

49  61 

200 

157  50 

4000 

3150  00 

26 

20  48 

64 

50  40 

300 

236  25 

4100 

3228  75 

27 

21  26 

65 

51  19 

400 

315  00 

4200 

3307  50 

28 

22  05 

66 

51  98 

500 

393  75 

4300 

3386  25 

29 

22  84 

67 

52  76 

600 

472  50 

4400 

3465  00 

30 

23  63 

68 

53  55 

700 

551  25 

4500 

3543  75 

31 

24  41 

69 

54  34 

800 

630  00 

4600 

3622  50 

32 

25  20 

70 

55  13 

900 

708  75 

4700 

3701  25 

33 

25  99 

71 

55  91 

1000 

787  50 

4800 

3780  00 

34 

26  78 

72 

56  70 

1100 

866  25 

4900 

3858  75 

35 

27  56 

73 

57  49 

1200 

945  00 

5000 

3937  50 

36 

28  35 

74 

58  28 

1300 

1023  75 

5100 

4016  25 

37 

29  14 

75 

59  06 

1400 

1102  50 

5200 

4095  00 

38 

29  93 

76 

59  85 

1500 

1181  25 

5300 

4173  75 

79 

:B:E=LEiv[E:isr  i=liz?^  xdoxjIj.a_:fls. 

[COXTINTRD.] 


R.  Dol. 

$  ds. 

R.  Vol. 

$  ds. 

R.  Dol. 

$  ds. 

R.  Dol. 

$  ds. 

5400 

4252  50 

8700 

6851  25 

12000 

9450 

00 

18000 

1J175  00 

5500 

4331  25 

8800 

6930  00 

12100 

9528 

75 

19000 

14962  50 

5(;oo 

4410  00 

S900 

7008  75 

12200 

9607 

50 

2OO00 

15750  00 

5700 

448S  75 

9000 

7087  50 

12300 

9686 

25 

21000 

16537  50 

5800 

4567  50 

9100 

7166  25 

12400 

97  (i5 

00 

22000 

17325  00 

5900 

4646  25 

9200 

7213  00 

12500 

984  3 

75 

23000 

18112  50 

(iOOO 

4725  00 

9300 

7325  75 

12600 

9922 

50 

24000 

18900  00 

filOO 

4803  75 

9400 

7402  50 

12700 

10001 

25 

25000 

19(i87  50 

fi200 

4882  50 

9500 

7481  25 

12800 

10080 

00 

2(i000 

20475  00 

C300 

4961  25 

9600 

7560  00 

12900 

10158 

75 

27000 

21262  50 

0400 

5040  00 

9700 

763S  75 

13000 

10237 

50 

28000 

22050  00 

()500 

511S  75 

9S0O 

7717  50 

13100 

10316 

25 

29000 

22837  50 

6000 

5197  50 

9900 

7796  25 

13200 

10395 

00 

30000 

23625  00 

f.700 

5276  25 

1000(1 

7875  00 

13300 

10473 

75 

31000 

24412  50 

fiSOO 

5355  00 

10100 

7953  75 

i:;ioo 

10552 

50 

32000 

25200  00 

6900 

5433  75 

10200 

8032  50 

13500 

10631 

25 

3:U)00 

25987  50 

7000 

5512  50 

10300 

8111  25 

1  3600 

10710 

00 

31000 

26775  00 

7100 

5591  25 

10400 

8190  (10 

13700 

10788 

75 

35000 

27562  50 

7200 

5670  00 

1 0500 

8268  75 

i:;8oo 

10867 

50 

36000 

28350  00 

7300 

5748  75 

10600 

8347  50 

13900 

10946 

25 

37000 

29137  00 

7400 

5827  50 

10700 

8426  25 

11000 

11025 

00 

38000 

29925  00 

7500 

5906  25 

10800 

8505  00 

14100 

11103 

75 

39000 

30712  50 

7600 

5985  00 

10900 

8583  75 

14200 

11182 

50 

40000 

31500  00 

7700 

6003  75 

11000 

8662  50 

1  1300 

11261 

25 

41000 

32287  50 

7800 

6142  50 

11100 

8741  25 

1  1100 

11310 

00 

42000 

33075  00 

7900 

6221  25 

11200 

8820  00 

1  1500 

11418 

75 

4:;o(i() 

33862  50 

8000 

6300  00 

11300 

8S98  75 

1  1600 

11497 

50 

44000 

31650  00 

8100 

6378  75 

11400 

8977  50 

11700 

11576 

25 

45000 

35437  50 

8200 

6457  50 

11500 

9056  25 

1  isoo 

1 1 655 

00 

46000 

36225  00 

8300 

6536  25 

11600 

9135  00 

1  1900 

11733 

75 

47000 

37012  50 

8400 

6615  00 

11700 

9213  75 

15000 

11812 

50 

18000 

137800  00 

8500 

6693  75 

1 1 SOO 

9292  50 

16000 

12600 

00 

49000 

3,S5S7  50 

8600 

6772  50 

11900 

9371  25 

17000 

13387 

50 

50000 

1 39375  00 

80 


CALCULATION 

OF 
REDUCED  INTO  DOLLARS  AND  CENTS,  AT   THE  CUSTOM-HOUSE  VALUE  OF 

G9  CENTS    PER   RIX  DOLLAR, 

AS  FIXED  BY   LAW. 


Thakrs. 

$  ds. 

Thaler  s. 

$  ds. 

Thalers. 

Dollars. 

1 

0  69 

60 

41  40 

1100 

759 

2 

1  38 

70 

48  30 

1200 

828 

3 

2  07 

80 

55  20 

1300 

897 

4 

2  U 

90 

62  10 

1400 

966 

5 

3  45 

100 

69  00 

1500 

1035 

6 

4  14 

110 

75  90 

1600 

1104 

t 

4  83 

120 

82  80 

1700 

1173 

8 

5  22 

130 

89  70 

1800 

1242 

9 

6  21 

140 

96  60 

1900 

1311 

10 

6  90 

150 

103  50 

2000 

1380 

11 

1   59 

160 

110  40 

3000 

2070 

12 

8  28 

170 

117  30 

4000 

2760 

13 

8  97 

180 

124  20 

5000 

3450 

14 

9  66 

190 

131  10 

6000 

4140 

15 

10  35 

200 

138  00 

7000 

4830 

16 

11  04 

300 

207  00 

8000 

5520 

n 

11  73 

400 

276  00 

9000 

6210 

18 

12  42 

500 

345  00 

10000 

6900 

19 

13  11 

600 

414  00 

20000 

13800 

20 

13  80 

700 

483  00 

30000 

20700 

30 

20  70 

800 

552  00 

40000 

27600 

40 

27  60 

900 

621  00 

50000 

34500 

50 

34  50 

1000 

690  00 

100000 

69000 

81 


i^oxjisrDS  sp^isrisH, 


REDUCED    TO    POUNDS    AVOIRDUPOIS. 


Ib.S. 

Ib.Av'd 

I 

1  01 

■  2 

2  03 

3 

3  04 

4 

4  OG 

5 

5  07 

(J 

fi  0!) 

7 

7  10 

8 

8  12 

!) 

!l  13 

10 

10  14 

11 

11  16 

12 

12  17 

13 

13  19 

14 

14  20 

15 

15  22 

16 

19  23 

17 

17  24 

18 

18  2(; 

19 

19  27 

20 

20  29 

21 

21  30 

22 

22  32 

23 

23  33 

24 

24  35 

25 

25  3r. 

2(5 

2(5  37 

27 

27  39 

28 

28  40 

29 

29  42 

30 

30  43 

31 

31  45 

32 

32  4f. 

33 

33  48 

34 

34  49 

35 

35  50 

3fi 

3(i  52 

37 

37  53 

3S 

38  55 

39 

39  5fi 

40 

40  58 

n 

41  59 

42 

42  «0 

Ib.S.lh.Av'd 


43 

44 

45 

4(5 

47 

'18 

49 

50 

51 

52 

53 

54 

55 

5() 

57 

58 

59 

GO 

Gl- 

G2 

G3 

G4 

G5 

GG 

G7 

GS 

G9 

70 

71 


43  G2 

44  G3 

45  G5 
4G  GG 
47  68 


48 

69 

49 

71 

50 

72 

51 

73 

52 

75 

53 

76 

54 

78 

55 

79 

56 

81 

57 

82 

58 

84 

59 

f<i> 

GO 

86 

61 

88 

62 

89 

63 

91 

64 

92 

65 

94 

66 

95 

67 

96 

68 

98 

69 

99 

71 

01 

72 

02 

73 

04 

74 

05 

75 

07 

76 

OS 

77 

09 

78 

11 

79 

12 

80 

M 

81 

15 

82 

17 

S3 

18 

84 

20 

85 

21 

lb.  s. 

lb.  Av'd 

85 

86  22 

86 

87  24 

87 

88  25 

88 

89  27 

89 

90  28 

90 

91  30 

91 

92  31 

92 

93  32 

93 

94  34 

94 

95  35 

95 

9(1  37 

9G 

97  38 

97 

98  ^W 

98 

99  -1 1 

99 

100  4:; 

100 

101  44 

200 

202  88 

300 

301  32 

400 

405  7(; 

500 

507  20 

600 

608  64 

700 

710  08 

800 

811  52 

900 

912  9(1 

1000 

101  1  'Id 

2O0O 

2028  SO 

3000 

3043  2G 

4000 

4057  GO 

5000 

5072  00 

6000 

G08G  10 

7000 

7100  80 

sooo 

8115  20 

9000 

9129  GO 

10000 

10144  00 

11000 

11158  4(» 

120i»0 

12172  SO 

]  :'.ooo 

1:;187  20 

HOOO 

11201  GO 

15000 

152 IG  00 

IGOOO 

lG2:iO  10 

17000 

17244  80 

18000 

18259  20 

II  s. 


19000 
20000 
21000 
22000 
23000 
21000 
25000 
2G000 
27000 
28000 
2!H)()0 
30000 
31000 
32000 
33000 
31000 
35000 
3G00O 
:i7000 
38000 
39000 
40000 
11000 
12000 
13000 
11000 
45000 
1GO0O 
47000 

isooo 

49000 
50000 
51000 
52000 
53000 
51000 
55000 
5GO0O 
57900 
5S000 
59000 
GOOOO 


Ib.Av'd. 


19273  G( 
20288  01 
21302  4( 
2231G  8(1 
23331  20 
24345  60 
253G0  00 
2G371:  10 
273SS  S(» 
28403  20 
29117  GO 
30132  00 
31416  1(1 
32160  8( 
33475  20 
34189  GO 
35504  00 
3()518  10 
37532  80 
38517  20 
39561  60 
10576  00 
11590  10 
12604  80 
1361 9  20 
11633  60 
15648  00 
1GG62  40 
1767G  80 
18G91  20 
•19705  GO 
50720  00 
51731  10 
52748  80 
53763  20 
51777  GO 
55792  (to 
56806  10 
57820  SO 
58835  20 
59819  GO 
G0864  00 


lb.  S. 


GIOOO 

(;20()o 

G3000 
61000 
G5000 
GGOOO 
97000 
G8000 
G!)000 
70000 
71000 
72000 
73000 
71000 
75000 
76000 
77000 
78000 
79000 
80000 
81000 
82000 
83000 
81000 
85000 
8G00O 
87000 
88000 
89000 
90000 
91000 
92000 
93000 
94000 
95000 
9G(I00 
97000 
9S000 
!)90(I0 
100000 
200000 
100000 


Ib.Ad'v. 


61878  40 
G2892  80 
63907  20 
94921  60 
6593G  00 
GG950  40 
G79G4  80 
68979  20 
G9993  GO 
71008  00 
72022  40 
73036  80 
74051  20 
75065  60 
76080  00 
77094  40 
78108  80 
79123  20 
80137  GO 
81152  00 
82166  40 
8:j180  80 
84195  20 
85209  60 
8G224  00 
87238  40 
88252  80 
89267  20 
90281  60 
91296  00 
92310  40 
93324  80 
91339  20 
95353  60 
9G:iG8  00 
97382  40 
6839(i  80 
99411  20 
100125  GO 
101110  00 
202880  00 
301320  00 


100  lbs.  Spanish  equal  to  101,^  lbs.  Avoirdupois. 
12 


82 


AUSTRIAN      POUNDS 


REDUCED  TO  CONFEDERATE  STATES  POUNDS. 


A.  P. 

C.  S.  Founds. 

A.  P. 

V.S.P. 

A.  P. 

C.S.P. 

A.  P. 

C.S.P. 

1 

1  23.G0 

20 

24.72 

300 

370.80 

4000 
5000 

4944 

2 

2  47.20 

30 

37.08 

400 

494.40 

6180 

3 

3  70.80 

40 

49.44 

500 

618.00 

6000 

7416 

4 

4  94.40 

50 

61.80 

600 

741.60 

7000 

8650 

5 

0  18.00 

60 

74.16 

700 

865.20 

8000 

9888 

6 

7  41.60 

70 

8G.52 

800 

988.80 

9000 

11124 

7 

8  65.20 

80 

98.88 

900 

1112.40 

10000 

12360 

8 

9  88.80 

90 

111.24 

1000 

1236.00 

20000 

24720 

9 

11  12.40 

100 

123.60 

2000 

2472  00 

30000 

37080 

10 

12  36.00 

200 

247.20 

3000 

3708.00 

50000 

61800 

POUNDS    OF    ANTWERP, 

ALSO, 

BELGIUM,  BRUSSELS,  GHENT,  LIEGE,  BRUGES,  MONS,  NAMUR,  TOURNAY,  LOUVAIN, 

MALINES,  COURTRAY,  ST.  NICHOLAS  AND  OSTEND, 

REDUCED  TO  CONFEDERATE  STATES   POUNDS. 


A.  P. 

C.S.P. 

A.  P. 

C.P  s. 

A.  P. 

C.S.P. 

A.  P. 

c.  s.  p. 

1 

1  03.35 

20 

20  67.00 

300 

310.05 

4000 

4134.00 

2 

2  06.70 

30 

31  00.50 

400 

413.40 

5000 

5167.50 

3 

3  10.05 

40 

41  34.00 

500 

516.75 

6000 

6201.00 

4 

4  13.40 

50 

51  67.50 

600 

620.10 

7000 

7234.50 

5 

5  16.75 

60 

62  01.00 

700 

723.45 

8000 

8268.00 

6 

6  20.10 

70 

72  34.50 

800 

826.80 

9000 

9301.50 

7 

7  23.45 

SO 

82  68.00 

900 

930.15 

10000 

10335.00 

8 

8  26.80 

90 

93  01.50 

1000 

1033.50 

20000 

20670.00 

9 

9  30.15 

100 

103  35.00 

2000 
3000 

2067.00 

30000 

31005.00 

10 

10  33.50 

200 

206  70.00 

3100.50 

50000 

51675.00 

83 


TONS  REDUCED  TO  POUNDS. 


TONS. 

POUNDS. 

TONS. 

POINDS. 

TONS. 

POUNDS. 

TONS. 

POUNDS. 

1 

2240 

44 

98560 

87 

194880 

130 

291200 

2 

4480 

45 

100800 

88 

197120 

131 

293440 

3 

G720 

4(1 

103040 

89 

199360 

132 

295680 

4 

8960 

47 

1()52,S0 

90 

201600 

133 

297920 

5 

11200 

48 

107520 

91 

203810 

J  34 

300160 

6 

13440 

49 

109760 

92 

206080 

135 

302400 

7 

15680 

50 

112000 

93 

208320 

136 

304640 

8 

17920 

51  ■ 

114240 

94 

210560 

137 

307880 

9 

20160 

52 

116480 

95 

212800 

138 

309120 

10 

22400 

53 

118720 

m^ 

215040  t  139 

.311.360 

11 

24640 

54 

120960 

97 

217280 

140 

313600 

12 

26880 

55 

123200 

98 

219520 

141 

315840 

13 

29120 

56 

125440 

99 

221760 

142 

318080 

14 

31360 

57 

127680 

100 

224000 

143 

320320 

15 

33600 

58 

129920 

101 

226230 

144 

322560 

Ifi 

35840 

59 

132160 

102 

228480 

145 

324800 

17 

38080 

60 

134400 

103 

230720 

146 

327040 

18 

40320 

61 

136640 

104 

232960 

147 

329280 

19 

42560 

62 

138880 

105 

235200 

148 

331520 

20 

44800 

63 

141120 

106 

237440 

149 

333760 

21 

47040 

64 

143360 

107 

239680 

150 

336000 

22 

49280 

65 

145600 

108 

241920 

151 

338240 

23 

51520 

66 

147840 

109 

244160 

152 

340480 

24 

53760 

67 

150080 

110 

246400 

153 

.342720 

25 

56000 

68 

152320 

111 

248640 

154 

344960 

20 

58240 

69 

154560 

112 

250880 

155 

347200 

27 

60480 

70 

156800 

1]3 

253120 

156 

349440 

28 

62720 

71 

159040 

114 

255360 

157 

351680 

29 

64960 

72 

161280 

115 

257600 

158 

.353920 

30 

67200 

73 

163520 

116 

259840 

159 

356160 

31 

69440 

74 

165760 

117 

262080 

160 

358400 

32 

71680 

75 

168000 

118 

264320 

200 

448000 

33 

73920 

76 

170240 

119 

266560 

:500 

672000 

34 

76160 

77 

172480 

120 

268800 

400 

S9(i000 

3;-) 

78400 

78 

174720 

121 

271040 

500 

1120000 

36 

80640 

79 

176960 

122 

273280 

600 

1344000 

37 

82880 

80 

179200 

123 

27.5520 

700 

1568000 

38 

85120 

81 

181440 

124 

277760 

8()() 

1792000 

39 

87360 

S2 

183680 

125 

280000 

900 

2016000 

40 

89600 

,s:5 

1 85920 

126 

282240 

1000 

2240000 

41 

91840 

Xi 

188160 

127 

284480 

2000 

44HOOOO 

42 

94080 

S5 

190400 

128 

286720 

3000 

<;720O0O 

43 

96320 

86 

192640 

129 

288960 

5000 

11200000 

84 


CWTS.   REDUCED  TO  POUNDS. 


CWTS 

POUNDS. 

CWTS 

POUNDS. 

CWTS 

POUNDS. 

CWTS. 

POUNDS. 

CWTS. 

POUNDS. 

1 

112 

53 

59,36 

105 

117G0 

157 

17584 

209 

23408 

2 

228 

54 

60-J8 

106 

11872 

158 

17696 

210 

23520 

3 

336 

55 

6160 

107 

11984 

159 

17808 

211 

23632 

4 

448 

56 

6272 

108 

1209G 

160 

17920 

212 

23744 

5 

5G0 

57 

6384 

109 

12208 

161 

18032 

213 

2385G 

G 

672 

58 

(i496 

110 

12320 

1G2 

18144 

214 

239G8 

7 

'  784 

59 

6G08 

111 

12432 

163 

18256 

215 

24080 

8 

89G 

60 

(i720 

112 

12544 

164 

183G8 

216 

24192 

9 

1008 

•61 

6832 

113 

12656 

165 

18480 

217 

24304 

10 

1120 

62 

6944 

114 

12768 

166 

18592 

218 

2441 G 

11 

1232 

63 

7056 

115 

12880 

167 

18704 

219 

24528 

12 

1344 

64 

7168 

116 

12992 

168 

1881G 

220 

24G40 

13 

145G 

65 

7280 

117 

13104 

169 

18928 

221 

24752 

14 

15C8 

C)C, 

7392 

118 

132 16 

170 

19040 

222 

24864 

15 

1G80 

(u 

7504 

119 

13328 

171 

19102 

223 

24976 

1() 

1792 

68 

7G1G 

120 

13440 

172 

19264 

224 

25088 

17 

1904 

69 

7728 

121 

1.3552 

173 

19376 

225 

25200 

IS 

201G 

70 

7840 

122 

13664 

174 

19488 

22G 

25312 

19 

2128 

71 

7952 

123 

13776 

175 

19600 

227 

25424 

20 

2240 

72 

8064 

124 

13888 

176 

19712 

228 

25536 

21 

2352. 

73 

8172 

125 

14000 

177 

19824 

229 

25648 

22 

24G4 

74 

8288 

126 

14112 

178 

19936 

230 

25760 

23 

2576 

75 

8400 

127 

14224 

179 

20048 

231 

25872 

24 

2688 

76 

8512 

128 

14336 

180 

20160 

232 

25984 

25 

2800 

77 

8G24 

129 

14418 

181 

20272 

2.33 

26096 

20 

2912 

78 

8736 

1.30 

145G0 

182 

20384 

234 

26208 

27 

3024 

79 

88-18 

131 

14G72 

183 

20496 

2.35 

26320 

28 

3136 

80 

8960 

132 

14784 

184 

20608 

23G 

26432 

29 

3248 

81 

9072 

133 

14896 

185 

20720 

2.37 

26544 

30 

3360 

82 

9184 

134 

15008 

ISG 

20832 

2.38 

26656 

31 

3472 

83 

9296 

1.35 

15120 

187 

20944 

239 

26768 

32 

3584 

84 

9408 

136 

15232 

188 

21056 

240 

26880 

33 

3696 

85 

9520 

137 

15344 

189 

21168 

241 

26992 

34 

3808 

86 

9G32 

1.38 

15456 

190 

21280 

242 

27104 

35 

3920 

87 

9744 

139 

155G8 

191 

21.392 

243 

27216 

36 

4032 

88 

9S5G 

140 

15680 

192 

21504 

244 

27328 

37 

4144 

89 

9968 

141 

15792 

193 

2161G 

245 

27440 

38 

4256 

90 

10080 

142 

15904 

194 

21728 

246 

27552 

39 

4368 

91 

10192 

143 

IGOIG 

195 

21840 

247 

27664 

40 

4480 

92 

10304 

144 

1G128 

196 

21952 

248 

27776 

41 

4592 

93 

10416 

145 

1G240 

197 

22064 

249 

27888 

42 

4704 

94 

10528 

146 

16.352 

198  ■ 

22176 

250 

28000 

43 

481 G 

95 

10640 

147 

16464 

199 

22288 

251 

28112 

44 

4928 

96 

10752 

148 

165  76 

200 

22400 

252 

28224 

45 

5040 

97 

108G4 

149 

1G688 

201 

22512 

253 

28336 

46 

5152 

98 

10976 

150 

16800 

202 

22624 

254 

28448 

47 

5264 

99 

11088 

151 

16912 

203 

22736 

255 

28560 

48 

5376 

100 

11200 

152 

17024 

204 

22848 

256 

28672 

49 

5488 

101 

11312 

153 

17136 

205 

22960 

257 

28784 

50 

5G00 

102 

11424 

154 

17248 

206 

23072 

258 

28896 

51 

5712 

103 

11536 

155 

17360 

207 

23184 

259 

29008 

52 

5824  1 

104 

11648 

15G 

17472 

208 

23296 

260 

29120 

85 


CWTS.  REDUCED  TO  POUNDS. 

[continued,] 


CWTS. 

porxng. 

CWTS. 

POUNDS. 

CWTS. 

porxDS. 

CWTS. 

POUNDS. 

CWTS. 

POUNDS. 

261 

29232 

293 

.32816 

324 

36288 

355 

39760 

.386 

43232 

2(12 

29344 

294 

32928 

325 

36100 

,356 

39872 

387 

43344 

2(13 

2!I456 

295 

:!;",()10 

:i26 

:u;5 1 2 

3i57 

.•'.99S1 

388 

43456 

2(!4 

29568 

296 

33152 

327 

3662  t 

.".5S 

10096 

:;89 

43508 

2()5 

29680 

297 

3.3264 

328 

■',67;!6 

:;59 

102(IS 

390 

43680 

26(5 

29792 

298 

33276 

329 

36818 

:;6(i 

10320 

391 

4.3792 

207 

29904 

299 

.3:!is,s 

330 

369(10 

:!61 

40432 

:!92 

43904 

268 

30016 

300 

3:!6()0 

3.31 

.37072 

:'.62 

40514 

.393 

41016 

269 

30128 

301 

.3:!712 

332 

371  SI 

363 

10656 

394 

41128 

270 

302iO 

302 

33S24 

•  I'o'.J 

37296 

■m;-\ 

1076S 

395 

44240 

271 

30352 

303 

3;',936 

:v.'A 

3.7108 

365 

40880 

.396 

81352 

272 

30464 

304 

.3-1018 

.335 

37520 

:',(](', 

40992 

397 

44464 

273 

30570 

305 

.^'iino 

336 

37632 

367 

41101 

.398 

41576 

274 

300S8 

306 

31272 

337 

37744 

368 

41216 

399 

44688 

275 

30800 

:i07 

313S1 

338 

37856 

369 

41328 

400 

44800 

276 

30912 

.308 

31)96 

339 

37968 

370 

41410 

450 

50100 

277 

31024 

309 

31  COS 

310 

:;s(isi) 

.371 

41552 

500 

.'VCOOO 

278 

31130 

310 

.31720 

.341 

3S192 

372 

41664 

.'i50 

61000 

279 

31248 

311 

31s:i2 

:!42 

38304 

373 

41776 

600 

67200 

280 

31360 

312 

31911 

343 

38116 

374 

41888 

650 

72800 

281 

31172 

313 

35056 

314 

38528 

375 

42000 

700 

78100 

282 

31584 

314 

35168 

3.45 

38610 

376 

42112 

750 

81000 

283 

31696 

315 

.35280 

346 

38752 

377 

42224 

800 

89600 

284 

31S0S 

316 

35392 

317 

3SS(H 

378 

42336 

850 

95200 

285 

31920 

317 

35504 

318 

;;s976 

379 

42448 

900 

loosoo 

286 

32032 

318 

35616 

349 

3.9088 

380 

42560 

950 

106100 

287 

32144 

319 

35728 

350 

:!92()0 

381 

42672 

1000 

112000 

288 

32256 

320 

.35810 

351 

39312 

382 

42784 

2000 

224000 

289 

32368 

321 

.35952 

352 

39421 

.383 

42896 

3000 

336000 

290  1 

32480 

.322 

36061 

353 

39536 

384 

43008 

4000 

418000 

291 

32592 

323 

37176 

354 

39648 

385 

43120 

5000 

560000 

292 

32704 

QRS.  REDUCED   TO   POUNDS. 


QRS. 

POUNDS. 

QRS. 

POUNDS. 

QRS. 

27 

POUNDS. 
756 

QRS. 

POUNDS. 

QRS. 

POUNDS. 

1 

28 

14 

392 

10 

1120 

53 

1484 

2 

56 

15 

420 

28 

784 

41 

1148 

54 

1512 

3 

84 

16 

418 

29 

812 

42 

1176 

55 

1510 

4 

112 

17 

476 

30 

840 

43 

1204 

56 

1568 

5 

110 

18 

501 

31 

868 

44 

1232 

57 

1.590 

6 

168 

19 

r>32 

32 

896 

45 

1260 

58 

1624 

7 

19fl 

20 

560 

33 

924 

46 

1288 

59 

1652 

8 

224 

21 

r^f^H 

34 

952 

17 

1316 

60 

1680 

9 

252 

22 

616 

35 

980 

18 

1.344 

61 

1708 

10 

280 

23 

644 

36 

1008 

49 

1372 

62 

1736 

11 

308 

24 

672 

37 

J  036 

50 

1400 

63 

1764 

12 

336 

25 

700 

38 

1064 

51 

1428 

64 

1792 

13 

364 

26 

728 

39 

1092 

52 

1456 

65 

1820 

13 


86 


POUNDS  OF  AMSTERDAM  AND  THE  NETHERLANDS, 

ALSO, 

CURACOA,  FLANDERS,  HOLLAND,   BELGIUM,  SUMNAM,  ROTTERDAM,   THE   HAGUE, 

UTRECHT,   LEYDEN,   GRONINGEN,  LENWARDEN,    HAARLEM,  DORT, 

MAESTRITCH,    NIMEGUEN,    DELET,  ,  ZEYOLLE, 

EEDUCED    TO    CONFEDERATE    STATES    POUNDS. 


A.  P. 

c.  s.  p. 

A.  p. 

c.  s.  p. 

A.  P. 

1 

1  08.93 

20 

21  78.60 

300 

2 

2  17.8G 

30 

32  97.90 

400 

3 

3  26.79  ■ 

40 

43  57.20 

>  500 

4 

4  35.72 

50 

54  46.50 

600 

5 

5  44.65 

60 

65  35.80 

700 

C 

6  53.58 

70 

70  25.10 

800 

7  • 

7  62.51 

SO 

87  14.40 

900 

8 

8  71.-J4 

90 

98  03.70 

1000 

9 

9  80.37 

100 

108  93.00 

2000 

10 

10  89.30 

200 

217  86.00 

3000 

C.  S.  p.  I  A.  P. 


326.79 

435.72 

544.65 

653.58 

762.51 

871.44 

980.37 

1089.30 

2178.60 

3267.90 


4000 

5000 

6000 

7000 

8000 

9000 

10000 

20000 

30000 

40000 


C.  S.  P. 


4357.20 

5446.50 

6535.80 

7625.10 

8714.40 

9803.70 

10893.00 

21786.00 

32679.00 

43572.00 


SPANISH     AROBAS 

EEDUCED  TO  CONFEDERATE  STATES  POUNDS. 


S.  A. 

C.  S.  P. 

S.  A. 

C.  S.  P. 

S.  A. 

C.  S.  P. 

S.  A. 

C.  S.  P. 

1 

25.36 

20 

507.20 

300 

7608 

4000 

101440 

2 

50.72 

30 

760.80 

400 

10144 

5000 

126800 

3 

76.08 

40 

1014.40 

500 

12680 

6000 

152160 

4 

101.44 

50 

1268.00 

600 

15216 

7000 

177520 

5 

126,80 

60 

1521.60 

700 

17752 

8000 

202880 

6 

152.16 

70 

1775.20 

800 

20288 

9000 

228240 

7 

177.52 

80 

2028.80  ■ 

900 

22824 

10000 

253600 

8 

202.88 

90 

2282.40 

1000 

25360 

11000 

278960 

9 

228.24 

100 

2536.00 

1100 

27896 

12000 

304320 

10 

253.60 

110 

2789.60 

1200 

30432 

13000 

329680 

11 

278.96 

120 

3043.20 

1300 

32968 

14000 

355040 

12 

304.32 

130 

3296.80 

1400 

35504 

15000 

380400 

13 

329.68 

140 

3550.40 

1500 

38040 

16000 

405760 

14 

355.03 

150 

3804.00 

1600 

40576 

17000 

431120 

15 

380.40 

160 

4057.60 

1700 

43112 

18000 

456480 

16 

405.76 

170 

4311.20 

1800 

15648 

19000 

481840 

17 

431.12 

180 

4564.80 

1900 

48184 

20000 

507200 

18 

456.48 

190 

4818.40 

2000 

50720 

30000 

760800 

19 

481.84 

200 

5072.00 

3000 

76080 

50000 

1268000 

87 

FKENCH    KILLOGRAMMES 

REDUCED  TO  CONFEDERATE  STATES  POUNDS. 


F.  K. 

c.  s.  p. 

F.  K. 

c.  s.  r. 

F.  K. 

c.  s.  p. 

F.  K. 

c.  s.  p. 

F.  K. 

c.  s.  p. 

1 

2.21 

20 

14.20 

300 

663 

3000 

6630 

30000 

66300 

2 

4.42 

;;o 

66.30 

400 

881 

4000 

8840 

40000 

88400 

3 

G.():3 

40 

8S.10 

.500 

1105 

5000 

11050 

50000 

110500 

4 

8.81 

50 

110.50 

600 

1326 

(iOOO 

13260 

60000 

132600 

5 

ll.o.j 

60 

132.60 

700 

1547 

7000 

15470 

70000 

154700 

(> 

13.2() 

70 

151.70 

800 

1768 

8000 

17680 

80000 

176800 

7 

15.47 

80 

176.80 

900 

1989 

9000 

19890 

90000 

198900 

S 

17.(58 

90 

198.90 

1000 

2210 

10000 

22100 

100000 

221000 

!) 

19.89 

100 

221.00 

1100 

2  J  31 

11000 

24310 

110000 

243100 

10 

22.10 

no 

243.10 

1200 

2652 

12000 

26520 

120000 

265200 

n 

24.31 

120 

265.20 

i:',oo 

2S73 

13000 

28730 

130000 

287300 

12 

26.52 

130 

287.30 

1  100 

3094 

11000 

30940 

140000 

309400 

13 

28.73 

140 

309. 10 

1500 

3315 

15000 

33150 

150000 

331500 

14 

30.94 

150 

331.50 

1600 

3536 

16000 

35360 

i(;oooo 

353600 

15 

33.15 

160 

353.60 

1700 

3757 

17000 

37570 

170000 

375700 

10 

35.36 

170 

375.70 

1800 

3978 

18000 

39780 

180000 

.397800 

17 

37.57 

180 

397.80 

1900 

4199 

19000 

41990 

190000 

419900 

18 

39.78 

190 

419.90 

2000 

4120 

20000 

44200 

200000 

440000 

19 

41.99 

200 

442.00 

FRENCH  LITRES 

REDUCED  TO  CONFEDERATE  STATES  PINTS. 


LPTRES. 

c.  s.  p. 

I.TTRES. 

c.  s.  p. 

LITRES. 

C.  8.  P. 

LITRES. 

c.  .s.  p. 

1 

2.11 

20 

42.20 

300 

633 

.3000 

6330 

2 

4.22 

30 

63.30 

400 

844 

4000 

8440 

3 

6.33 

40 

84.40 

500 

1055 

5000 

10550 

4 

8.44 

50 

105.50 

600 

1266 

6000 

12660 

5 

10..55 

60 

126.60 

700 

1477 

7000 

14770 

6 

12.66 

70 

147.70 

800 

1688 

8000 

16880 

7 

14.77 

80 

16H  80 

900 

1899 

9000 

18990 

8 

16.88 

90 

1S9.90 

1000 

2110 

1000(1 

21100 

9 

18.99 

100 

211.00 

1100 

2321 

11000 

23210 

10 

21.10 

110 

232.10 

1200 

2532 

12000 

25320 

11 

23.21 

120 

253.20 

1300 

2743 

13000 

274.30 

12 

25.32 

130 

274.30 

1400 

2954 

14000 

29540 

13 

27.43 

110 

29.J.40 

1500 

3165 

15000 

31650 

14 

29.54 

150 

316.50 

1600 

3376 

16000 

33760 

15 

31.65 

160 

337.60 

1700 

3587 

17000 

35870 

16 

33.7  (i 

170 

358.70 

ISOO 

.3798 

ISOOI) 

37  9  SO 

17 

35.87 

IHO 

379.80 

1900 

4009 

1 9000 

40090 

18 

37.9S 

190 

4011.90 

2000 

4220 

20000 

42200 

19 

40.09 

200 

422.00 

88 

PORTUGUESE  ARROBAS 

KEDUCED  TO  CONFEDERATE  STATES  POUNDS. 


p.  A. 

c.  s.  p. 

p.  A. 

c.  s.  p. 

p.  A. 

C.  s.  P. 

p.  a; 

c.  s.  p. 

1 

32.38 

20 

047.60 

300 

9714 

3000 

97140 

2 

04.7  G 

30 

971.40 

400 

12952 

4000 

129520 

3 

97.14 

40 

1295.20 

500 

16190 

5000 

101900 

4 

129.52 

50 

1019.00 

GOO 

19428 

0000 

194280 

5 

161.90 

GO 

1942.80 

700 

220G0 

7000 

220GG0 

6 

194.28 

70 

22G0.C0 

800 

25904 

8000 

259040 

7 

22G.6G 

80 

2590.40 

900 

29142 

9000 

291420 

s 

259.04 

90 

2914.20 

1000 

32380 

10000 

323800 

i) 

291.42 

100 

3238.00 

1100 

35618 

11000 

350180 

10 

323.80 

110 

3561.80 

1200 

38856 

12000 

388500 

11 

356.18 

120 

3885.00 

1300 

42094 

13000 

420940 

12 

388.50 

130 

4209.40 

1400 

45332 

14000 

453320 

13 

420.94 

140 

4533.20 

15  OQ, 

48570 

15000 

485700 

14 

453.32 

150 

4857.00 

1600 

51808 

ICOOO 

518080 

15 

485.70 

100 

5180.80 

1700 

55046 

17000 

550400 

IG 

518.08 

170 

5504.00 

1800 

58284 

18000 

582840 

17 

550.40 

ISO 

5828.40 

1900 

01522 

19000 

015220 

18 

582.84 

190 

0152.20 

2000 

04700 

20000 

047000 

19 

015.22 

200 

6476.00 

FRENCH    FEET 

REDUCED  TO  CONFEDERATE  STATES  FEET. 


F.F. 

C.  S.  F. 

F.  F. 

c. 

S.  F. 

■F.F. 

C.  S.  F. 

F.  F. 

C.  S.  F. 

F.  F. 

C.  S.  F. 

1 

1  06.6 

21 

22 

38.6 

180 

191  88 

1500 

1599.00 

12000 

12792 

9 

2  13.2 

22 

23 

45.2 

190 

202  54 

1600 

1705.00 

13000 

13858 

3 

3  19.8 

23 

24 

51.8 

200 

213  20 

1700 

1812.20 

14000 

14924 

4 

4  26.4 

24 

25 

58.4 

210 

223  80 

1800 

1918.80 

15000 

15990 

5 

5  33.0 

25 

20 

65.0 

220 

234  52 

1900 

2025.40 

16000 

17050 

0 

0  39.0 

30 

31 

98 

230 

245  18 

2000 

2132.00 

17000 

18129 

7 

7  40.2 

40 

42 

04 

240 

255  84 

2100 

2238.00 

18000 

19188 

8 

8  52.8 

50 

53 

30 

250 

200  50 

2200 

2345.20 

19000 

20254 

9 

9  59.4 

GO 

03 

96 

300 

319  80 

2300 

2451.80 

20000 

21320 

10 

10  66.0 

70 

74 

02 

400 

42G  40 

2400 

2558.40 

30000 

31980 

11 

11  72.G 

80 

85 

28 

500 

533  00 

2500 

2005.00 

40000 

42040 

12 

12  79.2 

90 

95 

94 

000 

039  00 

3000 

3198 

50000 

53300 

13 

13  85.8 

100 

106 

60 

700 

746  20 

4000 

4204 

00000 

039G0 

14 

14  92.4 

110 

117 

26 

800 

852  SO 

5000 

5330 

70000 

74620 

15 

15  99.0 

120 

127 

92 

900 

959  40 

6000 

G39G 

75000 

79950 

10 

17  05.6 

130 

138 

58 

1000 

1006  00 

7000 

7402 

80000 

85280 

17 

18  12.2 

140 

149 

24 

1100 

1172  GO 

8000 

8528 

85000 

90010 

IS 

19  18.8 

150 

159 

90 

1200 

1279  20 

9000 

9594 

90000 

95940 

19 

20  25.4 

100 

170 

50 

1300 

1385  80 

10000 

10060 

95000 

101270 

20 

21  32.0 

170 

181 

22 

1400 

1492  40 

11000 

11720 

100000 

106600 

89 


RATES  OF  FOREIGN  MONEY  OR  CURRENCY, 

IN  WQICn  INVOICES  OF  IMPORTED  MERCHANDISE  ARE  MADE  Ol'T. 

The  law  requires  invoices  of  nicrcliandise  imported  into  the 
Confederate  States,  and  subject  to  an  ad  valorem  duty,  to  be  made 
out  in  the  currency  of  the  country  or  place  from  which  the  impor- 
tation is  made. 

In  the  estimation  of  tlie  value  of  imports  in  order  to  the 
assessment  of  duties,  the  currency  of  the  invoice  must  be  convertetl 
into  money  of  the  Confederate  States,  at  the  following  rates. 


Dollar  of  United  States. . 

Ducat  of  Naples 

Franc  of  France,  Belgium 
and  Switzerland 

Florin  of  the  Netherlands 

Florin  of  the  Southern 
States  of  Germany. . . . 

Florin  of  Austria 

Florin  of  Trieste 

Florin  of  Nuremburg. . . . 

Florin  of  Frankfort 

Florin  of  Bohemia 

Florin  of  the  city  of  Augs- 
burg  

Guilder  of  Netherlands 
and  other  places— same 
as  Florins 

Lira  of  the  Lombardo  and 
Venetian  Kingdom  .... 

Livre  of  Leghorn 

Livre  Tournois  of  France 

Lira  of  Tuscany 

Lira  of  Sardinia 

Livre  of  Genoa 

Milroa  of  Portugal 

Milrea  of  Madeira 

Milrea  of  Azores 

Marc  Banco  of  Hamburg 

Ounce  of  Sicily 

Pound  Stl.  of  a.  Britain 

I'ound  Stl.  of  Jamaica.  .. 

Pound  Sterling  of  British 
Provinces  of  Nova  Sco- 
tia, New  Brunswick, 
Newfoundland,  &  Can- 
ada   

Pagoda  of  Lidia 

Pagoda  Star  of  Madras . . 


$ 

cts. 

1 

00 

1 

80 

i^ 

IS^o 

1 

40 

40 

48i 

48^ 

40 

40 

48J 

1 

m 

IC, 

1 

10 

j 

18^ 

k; 

18,''o 

18" 

'l 

12 

1 

00 

' 

83i 

3.5 

2 

40 

i 

84 

4 

84 

4 

00 

1 

94 

1 

84 

FRACTIONAL  P.\RTS  OF  THE  CURRENCT. 


100 

100  grani 

100  centimes 
100      do 

GO  kreutzers 
CO  do 
60  do 
GO  do 
CO  do 
CO      do 


CO      do 


100  centisimi 
20  soldi 

20  soldi 
4  reali 

20  soldi 
1000  reas 
1000   do 
1000   do 

IG  shillings 

30  tari 

20  shillings 


20      do 
3G  fanams 
3G  fanams 


4  pfennings 


do 
do 
do 
do 
do 

do 


lOOmillessemi 
12  denair 

12  do 
20  soldi 
12  denair 


12  pfennings 
20  grani 
12  pence 


12     do 

48jittas 

48jitta3 


May     22,  184G 

do      22,  do 
do       22,   do 


do 
do 
do 
do 
do 
do 


22,  do 

22,  do 

22,  do 

22,  do 

22,  do 

22,  do 


do       22,  do 


do       22,  do 

do       22,   do 

March  2,  1799 

May     22,  1846 

do      22,    do 

do      22,    do 

March   3,  1843 

do       3,    do 

do      3,    do 

do      3,   do 

May    22,  184G 

July     27,  1842 


May     22,  184G 

March   3,  1801 

do       2,   do 


90 


RATES  OF  FOEEIGN  MONEY  OR  CURRENCY 


[COKTINUED.] 


, 

$  cts. 

FRACTIONAL  PAEIS  OF  THE  CUERENCT. 

ACT   PASSED. 

Real  Vellum  of  Spain . . . 

5 

34Maravedis 

March    2,  1799 

Real  Plate  of  Spain 

10 

34      do 

do       2,   do 

Rupee  Company 

Uh 

16  annas 

12  pice 

do       3,  1843 

Rupee  British  India 

Ul- 

16     do 

12    do 

do       3,   do 

Rix  Dollar  (or  Thaler)  of 

Prussia  and  the  North- 

ern States  of  Germany 

69 

30  groschen 

12  pfennings 

May     22,  1846 

Rix  Dollar  of  Bremen.  . . 

78$ 

72  grotes 

5  swares 

March   3,  1842 

Dollar  Thaler  of  Bremen, 

of  72  grotes       ... 

71 

72  grotes 

5  swares 

do       3,  1813 

Rix  Dollar  (or  Thaler)  of 

Berlin 

09 

30  groschen 

12  pfennings 

May     22,  1846 

Rix  Dollar  (or  Thaler)  of 

Saxony  

C9 

30      do 

12      do 

do       22,   do 

Rix  Dollar  (or  Thaler)  of 

Leipsic  

69 
75 

30      do 
100  kopecks 

12      do 

do      22,   do 

Rouble,  silver,  of  Russia 

March   3,  1843 

Specie  Dollar  of  Denmark 

1  05 

6  marks 

16  skillings 

May     22,  1846 

Specie  Dollar  of  Norway 

1  06 

6    do 

IG      do 

do      22,   do 

Specie  Dollar  of  Sweden 

1  06 

48  skillings 

12'ore 

do      22,    do 

Tael  or  Tale  of  China.  .. 

1  48 

10  mace 

100  candarems 

March   2,  1799 

Tael  of  Japan 

1  40 

10     do 

100        do 

CURRENCIES  BY  USxiGE, 

When  a  Consular  Certificate  of  the  real  value  of  Exchange  is  not  attached  to 
the  Invoice. 


Banco  Rix  dollar,  Sweden 

"  •'  Norway. . . . 

"  '■  Denmark... 

Guilder,  Brabant 

Crown  of  Tuscany 

Curacoa  Guilder 

Ducat  of  Sicily 

Dollar  of  Sicily 

Dollar  Macquina  of  Porto  Rico 

Francisconi 

Kobang  of  Japan 

Leghorn  Dollar  or  Pezzo 

Livre  of  Catalonia 

Livro  of  Neufchatel 

Rihs  Daler  or  Rix  Mynth  Dollar 
of  Sweden 

Rix  ral  Thaler  of  Gottenburg 

Swiss  Livre 

Scudi  of  Malta 

Scudi,  Roman ; 

St.  Gall  Guilder 

Rix  Dollar  of  Batavia 

Roman  Dollar 


$  cts. 


36f 
39| 
53 
33| 
1  05 
40 
80 
96 

92i''o 
1  06 

90/o' 
53^ 
26|- 

26J- 
27| 
27 
40 
99  a99i 
4036 

100 

75 
1  05 


FRACTIONAL  PARTS  OP  THE  CURRENCY. 


20  soldi 
20  stivers 


4  itzebou 
20  soldi 
20  sueldos 
20  sols 


100  centimes 
12  tair 

60  kreutzers 
48  stivers 


12  denari 
12  pfennings 


1600  seni 
12  denari 
12  dineros 
12  deniers 


20  grani 
4  pfennings 


91 


CURREXOIES    BY    USAGE 


[CONTINlEn.] 


$    cts. 

FRACTIONAL  PARTS  OF  THE  CURREN'CV. 

f 

1 

Varies  from  4  rou- 
bles (>5  copecks 

Rouble,  paper  of  Russia 

100  kopecks   -| 

to  4  roubles  84 

1 

copecks  to  the 

I 

dollar. 

Tical  of  Siam 

61 

Turkish  Piastre 

5 

100  aspcrs 

Current  Mark 

28 

Florin  of  Prussia 

223 

Florin  of  Basle 

41 
21      , 

Genoa  Livre 

Lirro  Tournois  of  France 

18.J 

Pound  Sterling,  depreciated  of 

Nova  Scotia 

3  84 

FOREIGN    COINS    MADE    CURRENCY, 

AND 

RECEIVABLE  FOR  THE  PAYMENT  OF  ALL  DEBTS  AND  DEMANDS, 
By  ad   Uth  March,  1861, 


ooi-iiz)    oomsr. 

Doubloons  of  Spain  or  Mexico,  not  less  weight  than  17  dwts.,  8i  grs.  and 
fineness  899 e, .' §15  53 

Napoleon  of  France,  weight  not  less  than  4  dwts..  ^  grs.,  and  fineness 

not  less  than  899 3  82 

Sovereign  of  England,  not  less  weight  than  5  dwts.,  3  grs.,  and  fineness 

of  913J 4  82 


Half  Dollars  of  the  United  States,  issued  in  conformity  with  act  21st  Feb'y,  and 

■M  March.  1853* $    60 

Quarter  Dollars*  "  "  "  "  "  "  25 

Dimes*  "  "  "  "  "  ••  10 

Half  Dimes*  "  "  "  "  '•  '<  05 

Dollar  of  United  States  412J   grs 1  02 

"      of  Mexico  415  grs.,  fineness  897 1  02 

Five  Franc  piece  of  France,  384  grs.,  fineness  900 95 


*Lcgal  tender  in  payment  of  dcbt«,  for  all  Bums  not  exceeding  ten  dollars. 


92 
TABLE  OF  WEIGHTS  AND  MEASURES, 

REDUCED    TO    THE    STANDARD    OF    THE    CONFEDERATE    STATES. 


ALEXAXDRIA,  (EGYPT.) 

Cantaro  of  100  rottoli  farforo  of  15 

oz.  (avoirdupois) ♦.  93,J-  lbs. 

100  rottoli  zaydino  2H  oz.  .  .  133^   " 

100      "       zaura  of  33  oz 207    " 

100      "      mina  of  2G|  oz.  . .  .167   " 
1  oke  400  drams  of  16  carats  each  43|  oz. 

ALICANT,  (SPAIN.) 

Arroba 27.39  lbs.  av. 

Quintal 109J  lbs. 

100  varas 83.22  im.  yds. 

AMSTERDAM. 

100  lbs.  1  centner 108.93  lbs. 

Last  of  grain 85.25  bush. 

Ahm  of  wine 41.00  gall. 

Amsterdam  foot ' 0.93  ft. 

Antwerp  foot 0.94  ft. 

Rhinlaud  foot 1.03  ft. 

Amsterdam  ell 2.26  ft. 

Ell  of  Hague 2.28  ft. 

Ell  of  the  Brabant •.  2.30  ft. 

Medden  or  measure  of  coal. .  .2|bus. 

Ahm  or  Ohm,  a  German  wine  measure, 

varies  in  different  places. 

Of  Dantzic 33.00  im.  galls. 

"   Hamburg 31.75   "       " 

"   Hanover 34.25   "       " 

"   Rotterdam 33.25   "       '• 

ANCONA,   (iTALr.) 

100  lbs.  Roman  equal .  102.75  Ancona. 

100  lbs.  Ancona 73.75  lbs. 

The  braccio 25.33  in. 

"    wine  soma,  2  barili  24  boccali,]  8.90 

im.  galls. 

The  rubbio  of  corn,  8  coppi.  7.87  im. 

bush. 

ARUAGOX,  (SPAIN.) 

Libras  of  100  lbs 77.01  lbs. 

Quintal,  4  arrobas  of  36  lbs.ir2.00   " 

AUSTRIA. 

The  ell  of  Vienna 3.06  im.  in. 

•'     klafter,  6  Vienna  feet. 6.23   "     " 
••     Vienna  wine  eimas  of  70  klofpen, 
40maases,or4  viertels,  12.46  im  galls 


The  ftider 32  eimers. 

"     drcyling 30      " 

"     corn  metzen  of  4  viertels,  or  8 
achtels,  1.69  im.  bush. 

100  metzen 21^  im.  qrs. 

30  mutzcn . , 1  mutti. 

The  Vienna  lb.  4  qu.  16  oz.,  or  32  loths, 
8645  Troy  grains. 

100  lbs.  1  centner 123.^  lbs. 

20  lbs 1  ^one. 

The  oil  oma,  107  Vienna  lbs.,  14.17 
im.  galls. 

The  woolen  ell  of  Trieste. 26. 6  im.  in. 
"    silk          "            "       .25.22"    " 
"    wine  oma  or  eimer .  12.45  im.  galls. 
"    barilc 144J  "        " 

,  100  staji  of  corn 2S|  im.  qrs. 

BASSORA,   (PERSIAN'   GULF.) 

Maund  attary,  25  vakias  tary.  28.05  lbs. 
One  vakia 19  oz. 

BATAVIA,   (E.   INDIES.) 

Large  Bahar 4^  peculs. 

Small  Bahar 3"      " 

1  pecul 100  catties. 

1  catty 16  tales. 

1  pecul 135  lbs.  10  oz. 

BAVARIA. 

The  ell 32  4-5  im.  in. 

"     AVine  eimer  of  60  maas  8.12  im  galls 

"     Schcffel  of  6  metzen  or  12  viertels, 

9.98  im.  bush. 

"  centner  or  quintal,  of  5  stones,  or 

100  lbs.,  56  kilos  or. . .  .123^  lbs.  av. 

"     traders'  or  long  ell.  .24.00  im.  in. 

"    fustian  or  short  ell   .23.32    "     " 

"     muid  of  48  maas.  .15.08  im  galls. 

schaflf  of  8  metzen.  .  .5.65  im.  bush. 

100  lbs.  heavy  weight.  .108.30  lbs.  av. 

100  lbs.  light  •     "       ..104.23.  "      " 

BELGIUM. 

The  Antwerp  silk  ell 27.32  im.  in. 

"     woolen  ell 26.97   "     " 

"     Brabant  ell 27.58   "     " 

"     oam  of  50  stoops.  32  2-5  im.  galls. 

"    velte 4.1  "      " 

•'     last  of  37 h  viertels. .  .  10|-  im.  qvs. 

100  lbs.  Brabant  weight  103.35  lbs.  av. 


93 


BERfiKN,  (NORWAY.) 

Phippond.  20  lisponds 320  lbs. 

Contiicr  C,\  lispond^ 100    " 

Lispond Ifi    " 

Waag,  3  bisniar  pounds 3(;    " 

1  lb.  2  marcs,  10  oz.  32  lotbs. 

100  Norway  pounds 110.23    " 

(CURISTIANA,    (XOUWAY.) 

Shippond 3.)2  11)S. 

I-AIKWIG.     (NORWAY.) 

Phippond '3:)2  lbs. 

BOMRAY. 

Candy  ecjual  to of'iO  lbs. 

Mamid        -        2S    '• 

Seer  -'        11  1-5  oz. 

Candy         "       20  maunds. 

Maund        ''        40  soors. 

Seer  '•        30  jtice. 

BRAZIL. 

5  varas (j  ini.  yds. 

i   cavados 3   '■     ," 

f)f)  Brazilian  lbs lOo'av. 

AT    RIO   .TANEIRO. 

100  niedidas,  CI  1-10  im  galls.,  or  l.'A 

C.  S.  galls. 
12  alqueii-es V.',]  bush. 

AT  MARANUAM. 

1  alquoire 1|  bush. 

AT   IJAUIA. 

1  Canada l?  ini.  galls. 

7  alqueircs (;  busb. 

RRKMKN. 

.■^liilirund 2.]   centners. 

Centner    ".  ]27.i  1  av. 

Waag  of  iron 1 20    '• 

Stone  of  flax 20    " 

Stone  of  wool 10    '• 

Lispund 11    •' 

100  lbs 110  12-100    '• 

The  ell  of  2  feet 22.7fi  im.  in. 

100  ells (;.1.2;j  im.  yds. 

The  ahm  of  20  viertels,  io  stubchen.  or 

180  quarts ...31 J  im.  galls. 

1  fuder  Rlieinish  wine (J  ahms. 

1  ahm  French  wine 4-i  stnbchcns. 

1  tonne  of  beer !.">         " 

10  lbs.  Bremen nearly  1 1  lbs?,  av. 

14 


CAmZ.  (SPAIN.) 

Quintal  of  4  arrobas 100  lbs. 

1  lb.  2  marcs  Ifi  oz.,  or.  .  .2;'>fi  adarms. 
100  lbs.  equal  to 101.13  lbs. 

CAIRO,   (KfiYI'T.) 

Cantdro.  100  rottoli !).j  lbs. 

One  rottoli  is 114  drachms. 

Occa  equal  to  100  drams,  or  20.3!)  lbs. 
30  occas  equal  to 1  cantaro. 

CHINA. 

Tail if  oz. 

10  tails.  1  catty 1^  lbs. 

100  catties,  1  picul 133^   " 

The  covid  of  10  punts.  .  .14.025  im  in. 

32  covids 13  im.  vds. 

The  li  of  180  ftithoms.  . .  .03?   "    '  " 

200  lis... 1  degree. 

Liquids  and  grain  are  sold  by  iceighi. 

3  poculs 400  lbs.  av. 

81  catties '. 1  cwt. 

12  taels 1  lb. 

CHILI. 

100  varas 100  im.  yds. 

UO  Chilian,  100  lbs  Spanish  101.44  lbs  av. 
Tn  all  other  respects,  same  as  Sjyain. 

CALCLTTA. 

>Maund  equal  to 40  seers. 

Seer  "       10  chattacks. 

English  factory  maund .  .  74  lbs.  10  oz. 

Seer 1  lb.  13  oz. 

Chattack 1  oz. 

Bengal  bczar  maund  is   10  per  cent. 

heavier  than  tlu;  factory  mau'nd. 
Bezar  maund  eipial  to  82  lbs.,  2  oz. 
2.i-13  dram.*. 

Seoi-  equal  to 2  lbs.  13.2-3  drams. 

Chattock 2  oz.  5-0  drams. 

CONSTANTINOI'LK. 

Quintal  equal  to 100  rottolis. 

"  "        45  okes, 

170  cheques. 

•'        127  lbs. 

1    "    oke.   '•       .  .21bs.  13  0Z.  1  drams. 

ClUA. 

Measures  and  Weights. 

The  standards  of  Spain  are  those 
generally  in  use. 

In  trade  the  following  proportions 
are  commonly  ob«erved: 
108  varas . .  100  im.  yds. 


94 


1  vara 33J  im.  in. 

The  fanega 2.90  im  bush. 

"     arroba  of  wine  oi'spii'its,  3.42  im. 

gals.,  or 4:.10  gals.  C.  S. 

The  quintal  of  4  arrobas  each  25  lbs. 
or  lOlf  lbs.  av. 

1  arroba 25  lbs.  7  oz. 

The  varas  of  Neuvitas  81  superficial 
feet. 

"    ton    of    wood    estimated    at    20 
Spanish  Quintals. 

DENMARK. 

100  lbs.  1  centner 110.28  pounds. 

Barrel  or  toende  of  corn. . .  3.95  bush. 

Viertel  of  wine 2.04  galls. 

Copenhagen  or  Rhinelandfoot  1.03 foot 

Centner  or  100  lbs.  Denraarlc  equal  to 

110.28  lbs. 

1  lispund 16    " 

1  bismerpuud 12    " 

1  waag,  3  bismcrpuuds  or 36    '• 

The  ell  of  2  Rhinelandfeet  24.75  imin. 
"     viertel  of  4  kans  or  8  pots,  1.70 
im.  galls. 
"     hhd.  of  30  viertels...51  '• 

lOOviertels 170.08  "        " 

The  ahm  of  4  ankers.  .33.14  "       " 

60  bbls 29  im.  qrs. 

The  toende  or  bbl 3.83  im  bush 

"    last  of  corn,  12  toendes,  45.91  im 
bush 
The  shippond  of  20  lisponds,  or  320 

lbs  Danish,  3  1-7  cwt 352  lbs  av 

The  ship  last  4000  lbs  Dan,  or  4400 

lbs  av 


Old  ale  gallon 1.22  galls 

Imperial  gallon 1.20    " 

Old  wine    "       1.00    '' 

Quarter  of  grain,  or  8  imperial  bushels, 
8.25  bush 
Imperial  corn  bushel,  or  8  imperial 
gallons,  1.03  biish 

Old  Winchester  do 1.00     "_ 

Imiserial  yard 3().00  in 

Troy  lb 144-175ths  of  a  lb  av 

Newcastle  chaldron 53  cwt 

Stone 16  lbs 

Tun  of  wine 256  im  galls 

The  Wine  Measure  is 

the  gal,  4  qts.  8  pints  or  32  gills,  and 
contains  231   cubic  inches  of  these 
gallons. 

The  anker  contains 10  galls 

"    rundlet     "       18    " 

"    tierce         "       42    ■' 


The  hhd  "       03  galls 

'•     puncheon  "       84    " 

"     pipe  '•       ;...126    " 

"     butt  '•       126     " 

"'     ton  "       252     " 

The  wine  gallon  is  ^-  less  than  the 
imperial,  or  5  imperial  gallons  equal 
to  6  Avine  gallons. 

The  standard  guages  of  wine  recog- 
nized in  the  trade  are: 

The  pipe  of  port 115  im  galls 

'•     of  Lisbon 117   "      " 

''        "    ofCape  or  Madeira  92  "       " 
"        "of  Teneriffe....lOO   '•       " 

"     butt  of  sherry 108   "      " 

"     hhd  of  claret 46   "      " 

'•     aurae  of  hock 30  "      " 

Ale  and  Beer  Measure. 

The  gallon  divided  in  the  same 
manner  as  the  wine  gallon,  equal  to 
282  cubic  inches  of  these  gallons. 

The  firkin 9  galls. 

'•     kilderkin ..IS     " 

"     barrel 36     " 

"     hhd 54    " 

'•     puncheon 72    " 

"    butt 108     " 

"     tun 216     " 

59  galls  of  ale  are  equal  to  00  im    " 

The  Fodder  of  lead. 

At  London  and  Hull l^  cwt. 

"  Newcastle 21     " 

"  Chester 20     " 

"  Stocton 22     " 

•'   Derby 22J  " 

The  London  chaldron  coal.  .  .25i-  " 

FUANCIO. 

Metre 3.28  feet. 

Decimetre  (1-lOth  metre).  .3.94 inches. 

Velt 2.00  galls. 

Hectolitre 20.42     " 

Decalitre 2.64     " 

Litre ^-H  pints. 

Kilolitre 35-32  feet. 

Hectolitre 2.84  bush. 

Decalitre 9-08  quarts. 

Millier 2.205  lbs. 

Quintal 220.54    " 

Killogramme 2.21     " 

100  pounds 107.93    '•' 

100  feet 106.00  feet. 

Tun  (of  wine) 240  galls. 

FLOKEKCE  AND  LEGUORN. 

lOU  lbs.  or  1  cantaro 7L8C  lbs- 


95 


Moggio  ol"  grain 10.50  busli. 

IJariic  of  wine 12.04  galls. 

OENOA. 

100  lbs.  pt'so  grosso TO.Sfi  lbs. 

100  lbs.  or  peso  sotilo C^S.R^    " 

Jfina  of  grain '5.43  bn.'^h. 

Mczzarola  of  wine :J0.22  galls. 

The  oil  barile  of  4  quarti  or  G4  qnar- 

teroni ]  1.2.T  im.  galls.- 

The  barile  of  wine. ..  .1(5.34   '•    "   *' 
.100  Rottoli  of  IJ  lbs.  104.83  lbs.  avoir. 
The  palmas.  a  measure  for  marble,  | 

cubic  foot. 
The  braccio 2i.  palmi 

OinRAT.T.VIJ. 

British  weights  and  measures  are 
employed;  also  the  following  Spanish: 
The  pipe  of  117  galls — 10,5  im.  galls. 

or  120  C.  S.  galls. 
The  arroba  (I'q'd  meas.)  2.77  im.  g.  :'..'. 
-  galls. 

The  arroba  (weight). .:.  ..20  lb  avoir. 
<'     quintal  of  100  lbs..  lOlf  "       " 

'•    5  fanogas  of  grain 8  bnsh 

"    2        "        "  maize  or  beans,  4 1  " 

uuiAXA,   (BRITISH.)   includes   Berbice, 
Demerara,  and  Esequibo. 

Measures  and  weights  chiefly  British. 
The  Dutch  ell  of  26  inches  27  inches  C  S 

OCTAXA  OR  SIRIXAM. 

Partly  the  property  of  the  city  of 
Amsterdam.  Measures  and  weights, 
chiefly  those  of  Holland,  under  the  old 
system. 

GlIANA  (|-UK.\CIIj)  OR   CAYEN.NK. 

Measures,' weights  and  moneys,  same 
as  France. 

IIAYTI  OR  ST.  I»()MIX(;0. 

The  measures  and  weights  arc  cliidiy 
those  of  the  old  French  system/ 

The  old  English  wine  gallon  is  used. 

The  quintal  of  100  livres  107.!)28  lbs 

C  S,  toise  (of  0  pieds   do  roi)  lOJilO 

metres  2.131.1  im  yds,  or  0  feet   i^ 

inches  100  pieds 100  00  feet 

inO  lbs  Haylion 107  !I3  lbs  avoir. 

IIAMBURC;. 

Last  of  Grain Ml.ii  I  bush. 

Ahm  of  wine 3H,2.)  galls. 


Hamburg  foot .0.90  feet 

Ell ^ 1.22    " 

8hi])fund,  2,]  centners  or 280  lbs 

Hamburg,  equal  to 299    " 

1  centner  equal  to  8  lispunds,  or  112 

lbs  Hamburg 

1  lispund  equal  to 14  lbs      do 

1  stone  of  flax  equal  to.  20  "  do 
1  stone  of  wool  "  .  10  "  do 
1  stone  of  feathers  '•  .10  "  do 
100  lbs  of  Hamburg  equal  to  1 10  4-1000 

lbs.       • 
The  ell  of  2  feeet  or  0  palms  22.58  im  in 

"     Brabant  ell. .    27.58  "  " 

4  ankers,    5  eimcrs,   20  viertels,  40 

stubgen  or  100  quarters 1  ahm 

0  ahms 1  fuder 

The  faas  of  wine  is  4    oxhofts   or   G 

tierces. 

The  wispel,  corn  measure,  of  10  sclief- 
fels,  20  faas  or  40  himstens  20  im  bush 

3  wispels=l  last  of  wheat  or  rye — 1 

stock  of  barley  or  oats=10|  im  qrs 

89.01  bush 

The  centner  of  112  Hamburg  lbs,  or  8 
lispunds llO.Ot'lbs  avoir 

A  small  tonne  of  butter  224  lbs  Ham- 
burg 

A  great  tonne  of  butter  280  lbs  Ham- 
burg 

A  quartel  of  train  oil,  of  2  tonnes  or 
04  stubgen,  is  4  centners,  or  48  Ham- 
burg lbs,  or 478.50  lbs  C  S 

A  pipe  of  oil  is 820  lbs  Hamburg 

ITALY. 

100  rottoli  of  31  3-7  oz  each,  equal  to 
190|  lbs 

1  cantaro  grosso  equa^l  to. . .  .100|  lbs 

lABECK,  (IIAXSEATIC  STATES.) 

The  ell  of  2  feet 22.70  im  inches 

The  ahm  of  20  viertels,  40  stubgen  or 

80  kannes,  31 .87  im  galls,  or  38.25  C  S 

galls 

The  last  of  wheat  or  rye . .  11.04  im  qrs 

The  last  of  oats 11.95   "     " 

1  centner.  8  lispund.=?,   112  lbs  110.G7 

lbs  C  S 
100  Lubec  lbs 100.85  lbs  C  S 

MADRAS. 

Candy,  ofjual  to 500  lbs 

Candy,  equal  to .20  maunds 

Maund,  equal  to 8  bis 

Bis,  equal  to 8  seers 

MALACCA. 

I'ecul,  <'qual  to 135  lbs 


96 


A  pecul,  equal  to  100  catties,  or  lOGO 
tales 

MALTA 

100  lbs  1  caiitaro 17-1.50  lbs 

Salma  of  grain 8.22  bush 

Cantaro,  equal  to 100  rottoli 

Rottoli,  equal  to 30  _oz 

One    cantaro    equal    to    (mercantile 

usage) Ho  lbs 

The  barile  of  wine !).35  im  galls 

'•     caffiso  of  oil 4.50   "      " 

"     canna  of  8  palmi 82.40  inches 

3J  palmi 1  yard 

G4  rottoli 1  cwt  112  lbs 

MAURITTDS,  (OR  ISLE  OF  FRAXCE.) 

The  quintal  of  100  lbs  French  poids  de 

marc 108  lbs  C  S 

20  quintals— 1  French  ton  21G0    "      " 

1  velt 2  galls    " 

SOvelts ..Icasli    " 

NAPLES. 

Cantaro  grosso 19G.50  lbs 

Cantaro  Picolo 106.00   " 

Carro  of  grain 52.24  bush 

Carro  of  wine 2G4.00  galls 

The  canna  or  ell  of  8  palmi  83.05  inches 
The  passo  is  7J  palmi 
"     barile  (wine  or  brandy  measure) 

of  GO  Caraffi 9."G0  im  galls 

The  carro  is  2  botte  or  24  barile 
"     pipe  is  14  barile 
"     salma  (oil  measure  of  16  staja,  or 
256  quarti)  weighs  324 J  lbs    34.91 
im  galls 
At  Gallipoli, 
The    oil   salma   of    10   staja,   or   230 

piquatte .34.11  im  galls 

At  Bari, 

The  salma 3G.42  im  galls 

The  tomolo  (corn  measure)  of  2  mez- 
zette  or  4  quarti,  is.  .1,519  im  bush 

The  100  tomoli 19  im  qiiartes 

"     carro  of  3G  tomoli. .  .G,84  im  qrs 

XETUEKLAXDS. 

Ell 3.28  feet 

Mudde  of  Zali 2.84  bush 

Vat  hectolitre ,26.42  galls 

Kan  litre 2.11  pints 

Pond  killogramme 2.21  lbs 

100  pounds.- 108.93  " 

Pleasures  and  WeigJds. 

The  modern  system  introduced  in 
1820,  is  the  same  as  France,  but  with 
the  old  Dutch  nomenclature 


The  ell  or  metro  of  10  palms 

100  elles 
The  vat  or  hectolitre  of  100  kans  or 

litres 
The  kan  is  divided  into  10  maatjes  or 
■  100  vingerhords 
The   mudde,   zak   or  hectolitre   (dry 

measure)  of  10  schepels,  or  100  kops 

or  litres,  100  mudden 
The  pond  or  killogramme, 

100  ponden 

The  old  measures  and  Aveights  still 
retained  in  many  places,  ai'e  as  follows: 
The  Amsterdam  foot 
"     Rhineland  foot 
"    Amsterdam  ell 
,    "     Brabant  or  Flemish  ell 

'■     wine  stekan  of  8  stoops  4.27  ira  gls 
"     brandy  '-    •    "        "      4.13   "    « 
"     beer       "         "        "     ;4.32    "    " 
"     Amsterdam  ahm  of  4  ankers,   8 
wine  stekans,  64  stoops,  128mingels, 
25G  pintes,  512  mutjes  34.16  im  galls 
The  velt  contai^ns  3  stoops 
"     oxhoft  "      96      " 
'■    logger  "    240      '■ 
''     vat,  6  ahms,  or  384  stoops 
•■     Amsterdam  corn  last,  27  mudden, 
36  sacks,  or  108  chepels  82.62  im  bush 

The  Rotterdam  ahm 33.32  im  galls 

The  centner  of  100  lbs.108.93  lbs.  C.  S. 
A  last  for  ireight  is.  estimated  at  4000 
lbs. 

XTCE,  (SARUIXH.) 

The  ell 46,77  inches. 

"    charge    (liquid   measure)   of    12 
rubbi,  20,75  im.  galls. 
The   charge  (corn   measure)  of  4  se- 

tiers,  4.40  im.  bush. 
The  quintal  of  6  rubbi  or  150  lbs. 

103.14  lbs.  C.  S. 

P0RTUGAI>. 

100  lbs 101.19  lbs. 

32  lbs.  (1  arroba) 32.38    " 

4  arrobas  of  32  lbs.  (1  quintal) 

129.52    " 

Alquiere 4.75  bush. 

Mojo  of  grain 23.06     " 

Last  of  salt 70.00    " 

Almude  of  wine 4.37  galls. 

The  moyo  (<lry  measure)  of  15  fane- 
gas,  60  Lisbon  alquieres,  or  240 
quartos,  22,39  im  bush.,  or 

23.06  C.  S.  bush. 
100  Lisbon  alquieres.  .37.32  im.  bush. 
100  Oporto        "         ..46.50      '' 

The  tonelada 54  arrobas. 

The  palmo  of  8  inches. . .  .8.62  inches 


The  po  or  foot U  paliiiiis. 

Tlio  vara,  .")  palmos l!).]  1  in 

The  covado,  ?>  palmos,  is  21;]   Portu- 
guese, or  20.07  iiu.  inches. 

The  braca 10  pahnos. 

Tlie  Lisbon  almnde    (lirpiitl  ineas.)  of 

2  p(ds.  12  canadas.  or  IS  (jnartillos. 

;;.(■>+  im.  galls.,  or  1.37  galls.  C.  S. 

The  barile IS  almndes. 

The  pipe 20 

The  lonelado .")2 

The  Oporto  almude  is  5.01   ini.  galls. 
or  0.73  galls.  C.  S. 
On  March  8,  18.50,  the   U.  S.  Consul 

reports  the  almude   of  Porliigal  at  7.', 

galls.  U.  S. 

nussTA.   • 

100  lbs  of  2  Cologne  marks  each, 

103.11  lbs 

Quintal,  of  110  lbs 11 3. 12  " 

Sheftel  of  grain ]..')Ct  bush. 

Eimar  of  wine 18.11  galls 

Ell  of  cloth 2.1!)  feet 

Foot 12.:5,'iO  inches 

The  ell  of  2.')^  Prussian  inches, 

20  20  inches 

100  ells 72.!»  1  yards 

The  ohm  of  2  eimers.  1  ankers,  or  120 

qts..  .30.23  im  galls,  or  30.28  galls. 

C.  S. 
The  ohm  of  Dantzic .  .  3!). 00  galls     " 

The  oxlioft 3  nu-rise 

The  tun  (beer  meas) 

100  qts,  or  2.').i;)  im  galls 
The   scheflFel    (corn    measure)    of    10 

metzen,  or  48  qts  . .  .    1..")12  im  bush 

li),  schefTols )  im  qr 

100       '•         18.89  im  qr 

<iO        •'        1  last 

The  ship  last 4000  I'russian  lbs 

The  last  of  timber so  cubic  feet 

ROME. 

IJubbio  of  grain   s.30  bu.sh 

Barile  of  wine 1.5.41  galls 

100  Roman  lbs,  equal  to  . . .  .74.77  lbs 

The  foot 11.72  inches 

The  mercantile  canna  of  8  palmi 

7s.  3.5  inches 
The  tavola  censuale,  1000  square  me- 
tres  ]  1.90  square  yards 

The  rubbio 18.4s4  tavnli 

Tlie  wine  barile,  32  boccali,  128  fog- 
li.tte,    12.84   im.  galls,  or  1.5.41  C  S 

Willis 

10  barile 1  botte 

The  soma  of  oil.  80  boccali, 

,  30.14  im  galls 
The  oil  barile  of  28  boccali, 

12. Gj  im  galls 


The  rubbio  of  corn,  4  qiiaris,  22  soor- 
zi,  or   88   quartucci,  8.10  im  bu,  or 

S.3I  C  S  bu 

lirssiA. 

100  lbs  of  32  loths  each 1)0.20  lbs 

Chertwoi't  of  grain .5.9.5  bush 

Vedro  of  wine 3.25  galls 

Pood 30  lbs 

The  Russian  foot 13.75  im  inches 

The  Moscow  foot 13.17       '• 

Archine  (cloth    nu-as). 28.00      •• 
lOOarchines.     "  ..    ..77.77  yards 

The  sagine  or  fathom 7  feet 

The  anker 2  stekars  or  3  vedros 

The  o.xhoft 0  ankers 

10  poods 1  berkovitz 

sirri.v. 

Cantaro  grosso 192.5:5  lbs  C  S 

Canfaro   sottile 175.03"      " 

100  lbs 70.01  "       '• 

Salma  grossa  of  grain .  .9.77  bush     " 

Salma  .generale 7. SI     "         " 

Sahua  of  wine 2.3.00  galls    " 

The  canna.  S  ]):ilnii,  90  inches,  or 

81. .35  in 
The  toiina.  t  l);nile,  or  31.24  im  galls 

The  pipe,  12  barile. 93.72    •• 

The  cafliso  of  oil,  in  Messina, 258  •• 

Or  l)y  weight 24  lbs  avoir 

In  Palermo,  oil  is  sold  by  the  can- 
taro grosso. 

SI'.MX. 

Quintal,  or  4  arrobas 101.44  lbs 

Arroba 25.30  '• 

Arroba  of  wine 4.43  galls 

Fanega  of  grain 1.00  bush 

The   fanega   (corn   meas)    of  12  cele- 

mines,  or  4s  quartillos.  .1..55  im  bu 

100  fanegas 19?  im  qrs 

The  cahiz  12  fanegas is  3  5  im  b\i 

The  burgos  foot  of  12  pulgados  or  10 

dodos 11.128  inches 

The  varo  or  Castile  Ell,  3  feet  or  4 

palmos .33  38  inches 

100  varas !)2.73  yards 

The  cantara,  or  quarter  arroba  (wine 

meas)  of  s  azumbres,  32  (piartillos, 
3.54  im.  galls 
10  wine  arrobas.  1  moyo,  50.04     " 
The   le.s.ser  arroba    (i>il    meas)   of  4 

quartillos.  or  lOO  quarterones, 

2.77  im.  galls 
The  botta.  30  wine  arro)>as.  or  3SJ  oil 

arroljas 
The  pipe,  27  wine  arrobas,  or  34.J  oil 

arrobas 
The  botta 95 J  im  galls 


98 


The  preci'ding  are  the  Ciislilian 
standards,  which  are  the  general  or  offi- 
cial standards  of  Spain,  hut  the  local 
variations  arc  numerous,  viz  : 

AT,IC.V\T. 

100  varas S:).?2  im  yards 

The  tonelado,  2  pipes,  SO  arrobas,  100 

cantars  254-J  im  galls 

The  caffise 6|  im  bush 

The  arroba  of  24  great  lbs, 

27.39  ll)s  avoir. 
The  arrolja  of  ?,C,  small  U^s. 

27.39  lbs  avoir 

The  quintal 4  arrobas 

The  carga 10      " 

BAIiCELOXA. 

The  canna,  2  varas 62.25  inches 

The  carga,  16  cortanas,  12  arrobas, 

27J  im  galls 

The  pipe 4  cargas 

The  oil  carga  is  divided  into  11  arro's 
The  salma,  4  qimrtuas.  .  .7.53  im  bush 

The  carga  of  corn 2 J  quartuas 

The  arroba  of  26lbs.  each  12  oz 

'21 .37  lbs  avoir 
The  quintal 4  arrobas 

bilhoa. 

The  fanega  (corn  mcas),   1.C5  im  bush 

The  quintal  of  100  lbs.  .  108  lbs  avoir 

The  quintal  macho,  used  in  weighing 

iron,  is  140  lbs,  or  157§  lbs  avoir 

MALAGA. 

The  arroba  (weight) 30  lbs  C  S 

The  cantara,  or  arroba,  of  8  azumbros 
3.49  im  galls 

The  pipe  of  wine 118J     '• 

The  botta  of  oil .  .43  Castilian" arrobas 
The  carga  of  raisins,  7  arrobas,  or 

177-i  lbs  avoir 

VALENCIA. 

The  varra 30.10  im  inches 

Arroba  (liquid  meas)  .  .  .  2.59  im  galls 

Carga  of  wine 15  arrobas 

Carga  of  oil 12       " 

Cahiz 5.05  im  bush 

Arroba  (weight)  28}  lbs  avoir 

4  arrobas 1  quintal 

3  quintals 1  carga 

SAXOXV. 

The  ell .' 22.30  inches 

100  ells 61.90  yards 


Tlio  eiincr  of  72  kannes, 

17.81  galls  C  S 

Tlio  ahm.  2  eimers 35.02         " 

The  oxhoft,  3  "     53.43         " 

The  fass,  5        -     89.05         •• 

Thefuder,  12   •'     .  ...213.72 

The  corn  schefiFel  is  2.859  im  bush,  or 

2.945  bushel  C  S 
The  wispel,  2  mattus.  24  scheffel,  8.58 

im  qrs 
The  last  of  wheat  or  rye  oontaius  0 

wispels 
The  last  of  barley  or  oats.  .  .2  wispels 
The  centner  of  110  lbs.  .113.23  lbs  av 


1 00  heavy  lbs  equal  to 
100  light  lbs  equal  to. 


.  128  lbs 
.  102  lbs 


20  Sural  maunds  or  10  Bengal  factory 

maunds 1  candy 

One  candy 740  lbs  10  oz 

SWEDEN . 

The  ain  or  ell  of  two  feet.  23.38  im  in 

100  ells 64.94  yards 

The  fathom '3  ells 

The  kann  (liquid  meas),  2  stoops,  or  8 

quarters 2.70  pints  C  S 

100  kannes 69.0720  galls  C  S 

Anker,  15  kannes.  or  10.3008  '• 
Eimer,  30  "  '  20.7216  " 
Tunna,  48        "  33.1545        " 

Ahm,     00        "  41.4432        '• 

Oxhufond,  90  '^  02.1048         " 

Pipe,  180  "  124.3296         " 

Fuder,  300     >•  248.0592         " 

The  tunna  (corn  measure)  of  2  spann, 
8  fjerdingar,  32  kappar,  or  50  kan- 
nes^ 4.021i  bush;  but,  as  4  kappa  are 
allowed  to  each  tunna  of  wheat, 
oats,  barley  or  rye,  for  good  meas- 
ure, the  tunna  of  corn  is  4i  im  buslis 
The  commercial  weight  is  termed  vic- 
tualie  weight. 

100  lbs  victualie 93.70  lbs  avoir 

The  lispund 20  lbs  vict.  weight 

The  sten 32     '•  '' 

The  centner 120    ••         " 

The  waag 105    "         •' 

The  skeppund  of  20  lispunds  is  400 
lbs  vict  wt,  or  375.04  lbs  avoir 
The  iron  or  metal  is  4-5  of  the  vict 
weight 

Skeppund  for  metal  .  .  .  .300  lbs  avoir 
The  Gefle  weight  exceeds  Stockholm 
weight  5  per  cent. 


99 


TRIKSTK. 

100 12.''..f.0  1bs 

Stajo  of  grain IM  bnsh 

Orna  or  oimer  of  wint'. . . .  14.94  galls 

Ell  for  woolons 2.22  foct 

Ell   for  silk  2.10  feet 

TISCAXY. 

Grand  Duchy  of  Florence  and  Leijhorn. 

The  qniutal  of  100  Tuscan  lbs, 

74.8(5  lbs  avoir 

The  cantaro.  100  rotoli  of  ?>0  oz  each, 

17.")  lbs  avoir 

1(5  cantar.s  .  . .  .30  bush,  or  1  chaldron 

The  pissata.  ^oO  rottoli.  ."1772  lbs  avoir 

12.80  roltoli 1  ton  British 

The  braccio  of  20  soldi,  22.979  inches 

100  braccia C3.S3  yards 

The  passetlo 2  braccia 

The  canna 5      " 

The  Tuscan   mile 28.33      " 

The  barril  (wine  meas)  of  20  Iiasci 

12.04  galls  C  S 

The  oil   barril 7.3(i  ini  galls 

The  soma 2  barrili 

The  cogna 10     " 

The  stajo  [corn  measure],  2  mine, 

2.C7G  im  pecks 

1 00  staja 0(5  9-00  im  bushs 

The  sacca  of  3  staja. ...  .'.2      '• 
The  moggio  of  24  staja, 

2  im  qrs,  or  1().;")0  bush  C  S 

TLRKEY. 

The  pik  or  ell  is  of  two  kinds,  the 
quarter  pik,  called  halebi  or  archim, 
used  in  the  measurement  of  .silks 
and  woolens,  is 27.90  inches 

Tlie  lesser  pik.  termed  endasse,  used  in 
ihc  measurement  of  cottons  and 
carpef,«.  is 27.0(5  inches 

The  pik  in  trade  is  reckoned  at  27  ins 

The  almude  [liquid  meas] 

1   1-7  im  galls 

100  almudes 115.10      " 

The  almude  of  oil  weighs 8  okes 

The  okc  of  4  chequers,  or  400  drams, 
2  lbs,  13  oz,  4J  drains  avoir 

Tlie  fortin  [corn  mea-sure],  4  killows, 
3.81  im  bush 


100  killows 12  im  qr.=; 

The  canlar  or  quintal  of  44  okes,  or 

100  rotoli 125  lbs  avoir 

The  preceding  are  Constantinople 
weights.    In  Smyrna, 

100  killows '. . 173  im  qrs 

2  killows  of  Smyrna  equal   to   3   of 
Constantinople 

The  cantar 127,29  lbs  avoir 

One  cantar 7^  batmans 

45  okes 

100  rotoli 

The  batman  of  Persian  silk. .  .G  okes 

The  cantar  of  cotton  yarn 45  okes 

The  taflce  of  busa  silk 610  drams 

The  cheque  of  goat  wool . . 800       " 

The  cheque  of  opium 250       " 

The  tchekis  of  Smyrna If  avoir 

SERVI.\, 

A  rrovince  of  European  Turkey. 

The  rottoli  of  180  drams,  .  ,  1,27  lbs  av 
The  oke  of  400  drams.  .2,83  lbs  avoir 
Thealmude  [liquid  meas]  1,15  im  galls 

The  killow  of  corn 96  im  bush  * 

The  pike 26§  inches 

TUIUX,    .SAUDINIA, 

The  rasso  or  ell 23,60  inches 

The  mile  of  800  trabucchi,  2697  yards 

The  Piedmontese  mile 2771    '• 

The  breuta  of  6  rubbi,  14,41  im  galls  . 

The  carso  of  oil  is 10  breuti 

The  corn  stacco  of  3  staja'is 

3,17  im  bush 
The  pound  of  1.',  marks  is 

5693  Troy  grs 
4  rubby  or  100  lbs 81.33  lbs  avoir 

VEXKK, 

100  libre  pe.so  groso,  105,17  lbs  avoir 
100  libbre  peso  sottile,  66,41      " 

lOOsecchi 236,19      " 

Moggio  of  grain 9,08  bush 

KJO  braccia  [woolen  measure], 

74,47  yards 
100  braccia  [silk  measurc],69,81     " 
Aufora  [liquid  measure], 

114  im  galls,  or  136.80  galls  C  S 


100 


MISCELLANEOUS     TABLE 


FOREIGN  WEIGHTS   AND  MEASURES. 


AiTi'oba  of  Brazil equal  to  32.38  pounds  Confederate  States. 

Arroba  of  Cuenos  Ayres do  25.36      do  do 

Amir  or  Emir,  of  Stuttgard do  78  gallons  do 

Ahm  of  Hanover do  41.  43  do  do 

Abm  of  Leipsic do  40        do  do 

Balsam  Copavia,  8  lbs do  1          do  do 

Butt  of  wine do  130      do  do 

Canado  of  Balsam  Copavia do  30  pounds  do 

Chaldron  of  Coal,  British  Provinces  do  36  bushels  do 

do                do    Cumberland....  do  53    do  do 

Coal,  last  of  Hamburg do  5100  pounds  do 

Cheki  of  opium  [from  Smyrna]....  do  1  76-100  do  do 

Coal,  a  railway  wagon  load,  Pictu  do  62  cwt.  do 

Fax,  a  bead,  of  about do  6  3-4  pounds  do 

Foot,  100  cubic,  of  St.  Domingo.  ..  .  do  121-13  feet  do 

■  Honey,  one  gallon  weighs 12  pounds  do 

Imperial   gallon equal  to  1-20  gallons  do 

do         quarter do  8.25  bushels         .  do 

do         bushel do  1.03      do  do 

do         yard do  36  inches  do 

Linseed,  one  bushel do  47  pounds  do 

Mudd  or  Maud,  of  Rotterdam do  148    do  do 

Mudde  of  Augsburg do  14.92  gallons  '  do 

Moyo  of  Salt  [Spain] do  70  bushels  do 

Modius  of  salt  [from  Ivica,  Spain]  do  40      do  do 

do          do      [Oporto  and  St  Ubes]  do  23      do  do 

Mass   [of  Antwerp.]  \  of  ohm   . . .  do  10  gallons  do 

Ohm              "            do  40      do  do 

Besado  of  Buenos  Ayrcs do  35  pounds  do 

do      of  dry  hides  of  Montevideo  do  40    do  do 

.     do      of  dry  salt  hides  of    do  do  40    do  do 

do      of  wet  salt  hides  of    do  do  60    do  do 

Picul  of  Hemp,  of  Manilla do  139-50  pounds  do 

Pounds  of  Austria 100  lb . .  do  123  50-100  do 

do           Antwerp \..     do     ..  do  103  35-100  do 

do           Bavaria do     ..  do  123  50-100  do 

do           Belgium do     .  .  do  103  35-100  do 

do            Brussels do  do  103  35-100  do 

do           Bremen do     ..  do  110  12-100  do 

do           Berlin do     .  .  do  103  11-100  do 

do           Hamburg do     ..  do  110  4-10,000  do 

do           Malaga eo     . .  do  101  44-100  do 

do           Netherlands do     ..  do  108  03-100  do 

Pounds  of  Portugal 100  lb .  .equal  to  101  19-100  •  do 

do          Prussia do  do  103  11-100  do 

do         Rotterdam do  do  108  93-100  do 

do         Spain do     ...  do  101  44-100  do 

do         St.  Domingo .. .     do  do  107  93-100  do 

do         Trieste do     ..  do  123  60-100  do 

do         Vienna do     ..  do  123  50-100  do 


101 


Palm  of  Italy,  of  marble ct|ual  to  G   inches Confederate  States. 

Quintal  of  France do  220  54-100  do 

Salmaofoil do  42. Ifi  gallons  do 

Skippond  of  Gottonburg do  :W0  pounds  do 

do         of  Gefle do  314  1-10  pounds  do 

Salt,  one  barrel do  '.i^  bushels  do 

Vara,  Spanish do  8  feet  do 

Vara  of  Baracoa do  20  feet  do 

Oils,  Linseed,  1  gallon do  7  pounds  12  oz.  do 

do    Rapeseed,      do     do  7      do       12  oz.  do 

do    Cocoanut,      do     do  7      do        8  oz.  do 

do    Olive,  do     do  7      do        9  oz.  do 

do    Groundnut,   do     do  7      do         9  oz.  do 

do    Palm,  do     do  7      do        S  oz.  do 

The  palm  of  Marble  from  Carrara  5  j^  cubic  or  9  i%  iiu  inches  by 
actual  measurement. 


15 


102 
LIST    OF    T^I^ES 


ALLOWED  BY  LAW  AND  CUSTOM. 


Articles. 

By  Law. 

By  Custom. 

8  per  cent. 
15        " 

ii 

.in  casks  

it 

.in  double  bales, 
.in  bales 

8  lb.  each 

a 

4  lb     « 

a 

in  frails 

10  per  cent. 
10 

"                          in  ceroons 

"                                       . .          .   in   basys 

4        " 

Alum            .          

in   bao-s 

5  lb.  each. 

"                   .                     in  casks 

10  per  cent. 
90  lb. each. 

Anvils 

.in  casks 

Bristles                     .          

in  casks .  . 

10  per  cent. 
18  lb.  each 

Butter  woighin"'  from  80  to  100  lb  in  kesrs      

Black  plate 

Candles 

Candy,  sugar      

.in  boxes 

8  lb.     " 

.in  boxes 

.in  boxes 

.in  hampers. .  .  . 

.in  baskets 

.in  boxes 

.  in  casks  or  tubs 
.  in  boxes    

8  per  cent. 
10 
10 

10        " 
20 

Cheese 

u 

a 

Ij  per  cent, 
actual 

Cassia                                      .... 

.  in  mats 

J  9  per  cent,  or  11-2  lb. 

Chocolate 

Coffee  

.in  boxes 

.  in  bags 

.in  bales 

.  in  casks 

.in  ceroons  .... 

10  per  cent. 

2 

3 
12 

(     for  i  mats. 

a 

0  per  cent. 
15        " 

.in  boxes 

.in  boxes   

actual. 
G  per  cent. 

.in  bales 

Cocoa 

.in  bags 

.in  casks 

in  ceroons    ... 

1  per  cent. 
10 

If 

8        " 

"       in  baskets 

2  lb.  each. 
12  lb      " 

. in  casks 

.  in  bags 

4  lb      " 

a 

.  in  bales 

.  in  ceroons  .... 

.  in  casks 

.in  casks 

.  in  casks 

2  per  cent. 
6 

8 
8 

Composition  spikes  or  nails  .... 
Copper      

Copperas     

10  per  cent. 
5  lb.  each. 

8  lb     " 

Corks                         

.  in  small  bales  . 
.in  large  bales. 

11 

11 

.in  double  bales 
.in  boxes   

16  lb      " 

Cordage   Twine  

15  per  cent. 

a                     a 

.  in  casks 

.in  bales 

in  casks 

12  per  cent. 
3 

u                     a 

Currants 

12        " 

" iu  boxes 

10 

103 


Articles. 

By 

[jAW, 

By  Custom. 

Flora 

in  boxes 

10  per  cent. 
4 

(( 

.in  mats  .... 

"          in  frails 

4 

"     in  drums 

8         " 

"     in  casks 

12 

Fish,  Dry  .  . 

. in  casks.    .    . . 

12 

in  boxes 

12 

Flax 

in  bobbins 



.".  to ."..}  lb  each. 
2P»  lbs  each. 

I)        " 

Gunpowder 

.in  casks 

in  i  casks 

(( 

. in  \  casks 

5 

Glue 

L")  per  cent. 
20 

.in  casks. 

'■  from  Cu'itiin 

in  boxes 

11 

Ilemp,  Maui 

la 

ill  bales 

G  lbs.  each. 

rg.  Le 

gliorn,  Triost 

(?  in  bales 

no  allowance. 

Indigo 

.in  cases 

15  per  cent. 

.  in  barrels 

in  other  casks 
.  in  ceroons  .... 

.  In  bags 

.  in  mats 

in  boxes 

12 

15 

10 

?, 

pel 

cent. 

It 

u 

;< 

>i 

Sheet 

bars,  p 
,  in  oil 

dry 

heets 

8         " 

"      Hoop . 

.in  boxes 

in  packs 

8        •' 

14  to  28  lb  each. 

Jalap 

Lead,  pigs, 
"       Wliite 

12  lbs.  each. 

in  casks 

3  per  cent. 

8 

.  in  hhds 

100  lbs.  each.* 

(.                           .4 

in  casks 

0  per  cent. 

5        " 

"     Red  di 

1.                 f(          Jq 

in  casks 

10        " 

"     Shot 

3 

Nails 

.in  casks 

8 

per 

cent. 

3         " 

Ochre,  dry  . 

10        " 

12         " 

Paris  white . 
Popper 

.in  casks 

.in  casks 

.  in  bales 

.in  liags 

in  doub. ba^s 

10         " 

12 
2 

per 

cent. 

u 

u 

1  lbs.  each. 

Pimento  .  . . 

.in  casks 

.in  bags 

in  boxes 

16 
3 

per 

cent 

8  per  cent. 
12        " 

.  in  casks 

.  in  boxes 

8 

Paper 

5,(5,7  & 8  lb.  ea. 

in  i.irs 

18  lbs.  each. 

"                  .                                         in  boxes         

15  per  cent. 

12        " 

u 

in  rnsks           

"                         in  frails 

4 

"                                                 .       .    in  drums    

10        " 

Kice 

.in'casks 

10 

*Extra  allowance  for  bosshtads. 


104 


Abticles 


Salts,  Glauber in 

"     Epsom in 

Segars in 

"      in 

Shot in 

Snuff in 

"      in 

Soap in 

Spanish  Brown,  dry in 

"  '•        in  oil in 

Spikes    in 

"      in 

Steel   in 

"      in 

'•      in 

"   from  Trieste,  in  large  size  .  .in 

"  "  in  2(1  size in 

Sheet  iron in 

Sugar,  Candy in 

"  "       in 

"  in 

"  in 

"  in 

"  in 

"  in 

"  in 

"  in 

Starch,   from   Bremen,   weighing 

C2  lbs  each in 

Tallow   in 

"        in 

"        in 

"        r in 

Tea,  Bohea in 

"     Green,  70  lbs  and  over.  .  .  .in 
"     other,  between  50  and  70  lb  .in 

"     of  80  lb in 

"        "     over  80  lb in 

Tobacco,  Leaf in 

"  "     with  extra  cover,  .in 

"  •'      in 

Twine  in 

"       in 

"       in 

Whiting in 

Wire   in 

Wool  in 


casks, 
casks . 
boxes 
casks . 
casks , 
casks, 
boxes 
boxes 
casks, 
casks . 
casks . 
bags . 
casks. 


cases . .    . , 
bundles  .  , 

boxes.  . . 

boxes. .  . 
casks 

boxes. . . 

tubs 

bags  .... 
boxes  . . . 
casks .... 

barrels. . 

mats .... 

ceroons  . 
canisters. 


boxes  . . . 
bales.  . .  . 
casks .... 
ceroons . 
tubs  .... 
chests* . . 
boxes  . . . 
boxes  . . . 
boxes  . . . 
boxes  .  . . 
bales. ... 
bales. ... 
boxes  ... 
casks .... 
boxes  ... 
bales.  ... 
casks.  ... 

casks 

bales 


By  Law, 


8  per  cent 


18  per  cent 

18 
3 


10  per  cent 


5  per  cent 
15 
12        " 


20  lb  each 
18  lb  each 
20  lb  each 
22  lb  each 


10  per  cent 


5  per  cent 


12  per  cent 
3  per  cent 


By  Custom. 


11  per  cent. 


12 

15 

actual  tare. 

12      " 

12       " 

8       " 

3       " 

S       " 

8       '• 

3       " 
111  lbs.  each. 
ilO|lb.     " 
ilS  per  cent. 
1 
115 


'10 


40  lb.'',  each. 

13  lb. 

8  per  cent. 
12 

8         " 
15 
22  lbs.  each. 


8  11)  each. 
ilOlb      " 
15  per  cent. 

15 

110 


*Chc8t,  80  called,  ns  now  imported,  but  in  reality  quarter  chest. 


ACTS  OF  CONGRESS. 


AN   ACT 

TO  CONTINUE  IN  FORCE  CERTAIN  LAWS  OF  THE  UNITED  STATES  OF  AMERICA. 

Be  it  enacted  by  the  Confederate  States  of  America  in  Congress 
assemhhl,  That  all  the  laws  of  the  United  States  of  America,  in 
force  and  in  use  in  \\\o.  Confederate  States  of  America  on  the  first 
day  of  November  last,  and  not  inconsistent  with  the  constitution 
of  the  Confederate  States,  be  and  the  same  are  hereby  continued 
in  force  until  altered  or  repealed  by  the  Congress. 

Adopted,  February  9,  18G1 


AN   ACT 

TO  DEFINE  THE  LKHTS  OF  THE  TORT  OF  NEW  ORLEANS,  AND  FOR  OTHER  PURPOSES. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  Tliat  the 
Port  of  New  Orleans,  in  the  State  of  Louisiana,  shall  embrace  and 
include  all  the  waters,  inlets  and  shores,  on  both  sides  of  the  Mis- 
sissippi river  within  the  wliolc  parish  of  Orleans,  that  part  of  the 
parish  of  Jefferson  on  the  right  bank  of  said  river  to  the  upper  line 
of  the  Destrchans  canal,  and  that  i)ortion  of  the  said  parish  of  Jef- 
ferson on  the  left  bank  of  the  river  Mississippi  to  tlie  upper  limits 
of  the  town  or  faubourg  of  Ilurtsville.  That  the  ports  of  delivery 
known  as  Bayou  St.  Jolm's,  Lake  Port,  and  Port  Pontchartrain, 
and  the  customs  officers  authorised  therefor,  be  and  the  same  are 
hereby  abolished  and  discontinued,  and  all  the  waters,  inlets  and 
shores,  embraced  within  the  limits  of  said  ports  be  added  to  and 
included  in  the  port  of  New  Orleans. 

Approved,  May  14,  18GL 


106 

A  N    A  C  T 

TO  PROHIBIT  THE  EXPORTATION  OF  COTTON  FROM  THE  CONFEDERATE  STATES, 
EXCEPT  THROUGH  THE  SEAPORTS  OF  SAID  STATES;  AND  TO  PUNISH  PERSONS 
OFFENDING  THEREIN. 

Section  1.  Tht  Congress  of  the  Confedera/e  States  of  America  do 
enact,  That  from  and  after  the  first  day  of  June  next,  and  during 
the  existence  of  the  blockade  of  any  of  the  Ports  of  the  Confede- 
rate States  of  America  by  the  g-overnment  of  the  United  States,  it 
shall  not  bo  lawful  for  any  person  to  export  any  raw  cotton  or 
cotton  yarn  from  the  Confederate  States  of  America,  except 
through  the  seaports  of  the  said  Confederate  States;  and  it  shall 
be  the  duty  of  all  the  marshals  and  revenue  officers  of  the  said 
Confederate  States  to  prevent  all  violations  of  this  act. 

Sec  2.  If  any  person  shall  violate  or  attempt  to  violate  or 
evade  the  provisions  of  the  foregoing  section,  he  shall  forfeit  all 
the  cotton  or  cotton  yarn  thus  attempted  to  be  illegally  exported, 
for  the  use  of  the  Confederate  States;  and  in  addition  thereto,  he 
shall  be  guilty  of  a  misdemeanor,  and  on  conviction  thereof  shall 
be  fined  in  a  sum  not  exceeding  five  thousand  dollars,  or  else  im- 
prisoned in  some  public  jail  or  penitentiary,  for  a  period  not 
exceeding  six  months,  at  the  discretion  of  the  court,  after  convic- 
tion upon  trial  by  a  court  of  competent  jurisdiction. 

Sec.  3.  Any  person  informing  as  to  a  violation  or  attempt  to 
violate  the  provisions  of  this  act,  shall  be  entitled  to  one-half  the 
proceeds  of  the  articles  forfeited  by  reason  of  his  information. 

Sec  4.  Any  justice  of  the  peace,  on  information  under  oath 
from  any  person  of  a  violation  or  attempt  to  violate  this  act,  may 
issue  his  warrant  and  cause  the  cotton  or  cotton  yarn  specified  in 
the  affidavit  to  be  seized  and  retained  until  an  investigation  can 
be  had  before  the  courts  of  the  Confederate  States. 

Sec  5.  Every  Steamboat  or  railroad  car  which  shall  be  used 
with  the  consent  of  the  owner  or  person  having  the  same  in 
charge,  for  the  purpose  of  violating  this  act,  shall  be  forfeited  in 
like  manner  to  the  use  of  the  Confederate  States.     But  nothing  in 


107 

this  act  shall  be  so  construed  as  to  prohibit  exportation  of  cotton 
to  Mexico  through  its  co-terminoiis  frontier. 
Approved,  May  21,  1861. 


AN    ACT 
TO  DECLARE  AND  ESTABLISH  THE  FREE  NAVIGATION  OF  THE  MISSISSIPPI  RIVER. 

Section  1.  The  Congress  of  the  Confederate  States  of  America  do 
enact,  That  the  peaceful  navigation  of  tlie  Mississippi  River  is 
herob}'  declared  free  to  the  citizens  of  any  of  tlie  States  upon  its 
borders,  or  upon  the  borders  of  its  navigable  tributaries;  and  all 
ships,  boats,  rafts  or  vessels  may  navigate  the  same,  under  such 
regulations  as  may  be  established  by  autliority  of  law,  or  under 
such  police  regulations  as  maybe  cstablislied  by  the  States  within 
their  several  jurisdictions. 

Sec.  2.  Be  it  further  enacted,  All  ships,  boats  or  vessels  which 
may  enter  the  waters  of  said  river  within  the  limits  of  this  Confed- 
eracj^,  from  any  port  or  place  beyond  the  said  limits,  may  freely 
pass  with  their  cargoes  to  any  other  port  or  place  bej^ond  the  limits 
of  this  Confederacy  without  any  duty  or  hindrance,  except  light- 
money,  pilotage,  and  other  like  charges;  but  it  shall  not  be  lawful 
for  an}^  such  ship,  boat  or  vessel,  to  sell,  deliver,  or  in  any  way 
dispose  of  her  cargo,  or  land  any  portion  thereof  for  the  purpose 
of  sale  and  delivery  within  the  limits  of  this  Confederacy;  and  in 
case  any  portion  of  such  cargo  shall  be  sold  or  delivered,  or  landed 
for  that  purpose  in  violation  of  the  provisions  of  this  act,  the 
same  shall  be  forfeited,  and  shall  be  seized  and  condemned 
by  a  proceeding  in  admiralty  before  the  court  having  jurisdic- 
tion of  the  same  in  the  district  in  winch  the  same  may  be 
found^;  and  the  ship,  boat  or  vessel,  shall  forfeit  four  times 
the  amount  of  the  value  of  the  duties  chargeable  on  the  said 
goods,  wares,  or  merchandise  so  landed,  sold  or  disposed  of 
in  violation  of  the  provisions  of  this  act,  to  be  recovered  by 
a  proper  proceeding  in  admiralty  before  the  said  court,  in  the 
district  in  which  such    ship,  boat  or  vessel  may  be  found,  one-half 


108 

for  the  use  of  the  collector  of  the  district  who  shall  institute  and 
conduct  such  proceeding,  and  the  other  half  for  the  use  of  the 
Government  of  the  Confederate  States;  Provided,  That  if  any  such 
ship,  boat  or  vessel  shall  be  stranded,  or  from  any  cause  become 
unable  to  proceed  on  its  voyage,  the  cargo  thereof  may  be  landed 
and  the  same  be  entered  at  the  nearest  port  of  entry,  in  the 
same  manner  as  goods,  wares  and  merchandise  regularly  consigned 
to  said  port;  and  the  person  so  entering  the  same  shall  be  entitled 
to  the  benefit  of  drawback  of  duties  or  of  warehousing  said  goods, 
wares  and  merchandise,  as  provided  by  law  in  other  cases. 

Sec.  3.  And  he  it  further  enacted,  If  any  person  having  the  charge 
of  or  being  concerned  in  the  transportation  of  any  goods,  wares  or 
merchandise,  upon  the  said  river,  shall,  with  intent  to  defraud  the  rev- 
enue, break  open  or  unpack  within  the  limits  of  the  Confederate  States, 
any  part  of  the  merchandise  entered  for  transportation  beyond  the 
said  limits,  or  shall  exchange  or  consume  the  same,  or  with  like 
intent  shall  break  or  deface  any  seal  or  fastening  placed  thereon 
by  any  officer  of  the  revenue,  or  if  an}^  person  shall  deface,  alter 
or  forge  any  certificate  granted  for  the  protection  of  merchandise 
transported  as  aforesaid,  each  and  every  person  so  offending  shall 
forfeit  and  pay  five  hundred  dollars,  and  shall  be  imprisoned  not 
less  than  one  nor  more  than  six  months,  at  tlic  discretion  of  the 
court  before  which  such  person  shall  be  convicted. 

Sec.  4.  Be  it  further  enacted,  In  case  any  ship,  boat  or  vessel  shall 
enter  the  waters  of  the  said  river  within  the  limits  of  the  Confederate 
States,  having  on  board  any  goods,  wares  and  merchandise  subject 
to  the  payment  of  duties,  and  the  master,  consignee  or  owner  shall 
desire  to  land  the  same  for  sale  or  otherwise,  it  shall  be  lawful  to 
enter  the  said  goods,  wares  aud  merchandise  at  any  port  of  entry, 
in  the  same  manner  as  goods,  wares  and  merchandise  regularly  con- 
signed to  the  said  port,  or  to  forward  them  under  bond  or  seal,  ac- 
cording to  the  regulations  customary  in  such  cases,  when  consigned 
to  any  port  or  place  beyond  the  limits  of  this  Confederacy;  and  on 
payment  of  the  duties  on  said  goods,  to  obtain  from  the  collector  a 


109 

license  to  land  the  same  at  any  point  on  the  river;  and  when 
goods,  wares  or  merchandise  shall  be  entered  as  aforesaid,  the 
owner,  importer  or  consignee  shall  be  entitled  to  the  benefit  of 
drawback  of  dntics  or  of  warehonsing  the  said  goods,  wares  and 
merchandise,  as  is  provided  b}'  law,  npon  complying  with  all  the 
laws  and  regulations  which  apply  to  cases  of  entry  for  drawback 
or  warehousing  respectively. 

Sec.  5.  13c  it  further  enacted,  "When  any  such  ship,  boater  vessel, 
having  on  board  goods,  wares  and  merchandise  subject  to  the 
payment  of  duties,  as  set  forth  in  the  fourth  section,  shall  arrive  at 
the  first  port  of  her  entry  of  the  Confederate  States,  the  master  or 
person  in  cununaml  of  such  ship,  boat  or  vessel  shall,  before  he 
pass  the  said  port,  and  immediately  after  his  arrival,  deposit  with 
the  collector  a  manifest  of  the  cargo  on  board  subject  to  the  pay- 
ment of  duties,  and  the  said  collector  shall,  after  registering  the 
same,  transmit  it,  duly  certified  to  have  been  deposited,  to  the 
officers  with  whom  the  (^ntrios  arc  to  be  made,  and  the  said  collector 
may,  if  he  judge  it  necessary  for  the  security  of  the  revenue,  put 
an  inspector  of  the  customs  on  board  any  such  ship,  boat  or  vessel, 
to  accompany  the  same  until  her  arrival  at  tlic  first  port  of  entry 
to  which  her  cargo  maj-  be  consigned;  and  if  the  master  or  person 
in  command  shall  omit  to  deposit  a  manifest  as  aforesaid,  or  refuse 
to  receive  such  inspector  on  board,  he  shall  forfeit  and  pay  five 
hundred  dollars,  with  costs  of  suit,  one-half  to  the  use  of  the 
officer  with  whom  the  manifest  should  have  been  deposited,  and  the 
other  half  to  the  use  of  the  collector  of  the  district  to  which  the 
vessel  was  bound:  Provided,  however,  That  until  ports  of  entry 
shall  bo  established  above  the  city  of  Vicksburg,  on  the  Mississippi 
River,  the  penalties  of  this  act  shall  not  extend  to  the  delivery  of 
goods  above  that  port  by  vessels  or  boats  descending  said  river. 

Approved,  February  25,  18G1. 


1(J 


no 

AN     ACT 

TO  MODIFY  THE    NAVIGATION  LAWS  AND    REPEAL  ALL    DISCBIMINATINU  DUTIES 
ON  SHIPS  OR  VESSELS. 

Section  1.  The  Congress  of  the  Coi\ federate  States  of  America  do 
enact,  That  all  laws  which  forbid  the  employment  in  the  coasting 
trade  of  all  ships  or  vessels  not  enrolled  or  licensed,  and  also  all 
laws  which  forbid  the  importation  of  goods,  wares  and  merchandise 
from  one  port  of  the  Confederate  States  to  another  port  of  the 
Confederate  States,  or  from  any  foreign  port  or  place,  in  a  vessel 
belonging  wholly  or  in  part  to  a  subject  or  citizen  of  any  foreign 
state  or  power,  are  hereby  repealed. 

Sec,  2,  All  laws  which  impose  any  discriminating  duty  on  the 
tonnage  of  ships  or  vessels  owned  by  any  subject  or  citizen  of  any 
foreign  state  or  power,  or  upon  goods,  Avares  or  merchandise 
imported  in  any  such  ship  or  vessel,  are  hereby  repealed. 

Approved,  February  26,    18G1. 


AN     ACT 

TO    AUTHORIZE    THE    SECRETARY  OF  TUE  TREASURY  TO  ESTABLISH  ADDITIONAL 
■    PORTS    AND    PLACES    OP    ENRTY    AND     DELIVERY,    AND    APPOINT    OFFICERS 
THEREFOR. 

Section  1.  The  Ccngrcss  of  the  Confederate  States  of  America  do 
enact,  That  the  Secretary  of  the  Treasury  be  and  he  is  hereby 
authorized  and  empowered  to  establish  such  ports  of  entry  and 
delivery  of  goods,  wares  and  merchandise  as  in  his  judgment  may 
be  necessary  for  the  proper  collection  of  the  customs  and  the 
enforcement  of  the  revenue  laws  of  the  Confederate  States;  and 
that  he  have  power  to  cliange,  alter  and  abolish  such  ports  and 
places  of  entry  and  delivery  at  any  time  when  the  public  interests 
may  require  it. 

Sec  2.  Be  it  further  enacted.  That  the  Secretary  of  the  Treasury 
be  and  he  is  hereby  authorized  and  empowered  to  appoint  suitable 
persons  as  collectors  of  the  customs  at  such  ports  and  places  of 
entry  and  deliveiy,  under  such  regulations  and  with  such  salaries 
as  he  may  from  time  to  time  prescribe  and  establish. 

Approved,  February  28,  1861. 


Ill 

EXPORT    DUTY    ON    COTTON. 

AN      ACT 

TO  RAISE  MONEY  FOR  THE  SUPPORT  OF  THE  GOVERNMENT,  AND  TO  rROA^DE  FOR 
THE  DEFENCE  OF  THE  CONFEDERATE  STATES  OF  AMERICA. 

Sec.  5.  From  aiul  after  the  first  day  of  Angust,  ISfil,  there  shall 
be  levied  and  collected  and  ]iaid,  a  duly  of  one-cig-hth  of  one 
cent  per  pound  on  all  cotton  in  the  raw  state  exported  from  the 
Confederate  States,  wliich  duty  is  herehy  specially  pledged  to  the 
due  payment  of  interest  and  principal  of  the  loan  provided  for  in 
this  act;  and  tlie  Secretary  of  the  Treasury  is  hereby  authorized 
and  required  to  establish  a  sinking  fund  to  carry  into  effect  the 
provisions  of  this  section:  Provided,  however,  That  the  interest 
coupons,  issued  under  tlie  second  section  of  this  act,  when  due, 
shall  be  receivable  in  payment  of  the  export  duty  on  cotton: 
Provided,  also.  That  when  the  debt  and  interest  thereon  herein 
authorized  to  be  contracted  shall  be  extinguished,  or  the  sinking 
fund  provided  for  that  purpose  shall  be  adequate  to  that  end,  the 
said  export  duty  shall  cease  and  determine. 

Approved,  Februarj'  28,  18G1. 


AN     AC  T 

TO  REPEAL  so  MUCH  OF  THE  LAWS  OF  THE  CONFEDERATE  STATES  OF  AMERICA 
AS  PROHIBIT  THE  INTRODUCTION  OF  LIQUORS,  EXCEPT  IN  CASKS  OR  VESSELS 
OF  OR  ABOA'E  CERTAIN  NAMED  CAPACITY,  AND  FOR  OTHER  PURPOSES. 

Section  1.  The  Congress  of  Ihc  Confederate  Stales  of  America  do 
enact,  That  all  laws  and  parts  of  laws  which  prohibit  the  importa- 
tion into  tliis  Confederacy  of  beer,  ale  or  porter,  or  distilled  spirits, 
except  in  casks  or  vessels  not  below  certain  prescribed  capacities; 
also,  all  laws  requiring  loaf  and  refined  sugars  to  be  brought  in,  in 
vessels  of  a  certain  tonnage,  and  in  packages  of  certain  sizes,  be 
and  the  same  are  hereby  repealed.  And  hereafter  it  sliali  be  lawful 
to  import  the  same,  subject  to  the  payment  of  the  duties  prescribctl 
l>y  law,  in  such  quantities  as  the  in)porter  shall  choose. 

Approved,  March  6,  18()1, 


112 

AN     ACT 

TO  PKOVIDE  FOR  THE  REGISTRATION  OF  VESSELS  OWNED  IN  WHOLE  OR  IN  PART 
BY  CITIZENS  OF  THE  CONFEDERATE  STATES. 

The  Congress  of  the  Confederate  States  of  America  do  enact, 
That  all  vessels,  wherever  built,  one-fourth  or  more  of  which  shall 
be  owned  by  a  citizen  or  citizens  of  the  Confederate  States,  and 
commanded  by  a  citizen  thereof,  shall  be  registered  as  a  vessel  of 
the  Confederacy  at  the  custom-house  thereof:  Provided,  That  a 
majority  in  interest  of  the  owners  shall  consent  to  such  registration, 
and  such  vessels,  be  not  registered  elsewhere. 

Approved,  March  6,  1861. 


A  N     A  C  T 

TO  REGULATE  FOREIGN  COINS  IN  TUB   CONFEDERATE  STATES. 

Section  1.  The  Congress  of  the  Confederate  Stales  of  America  do 
enact,  Tliat  all  laws  and  parts  of  laws  now  in  force  for  the  regula- 
tion of  the  mint  and  branch  mints  of  the  United  States,  and 
for  the  government  of  the  officers  and  persons  employed  therein, 
and  for  the  punishment  of  all  offences  connected  with  the  mint  or 
coinage  of  the  United  States,  shall  be  and  they  are  hereby 
declared  to  be  in  full  force  in  relation  to  the  mints  of  New  Orleans 
and  Dahlonega. 

Sec.  2.  That  all  laws  now  in  force  in  reference  to  the  coins  of 
the  United  States,  and  the  striking  and  coining  of  the  same,  shall, 
as  far  as  applicable,  have  full  force  and  effect  in  relation  to  the 
coins  therein  authorized,  whether  the  said  laws  are  penal  or 
otherwise,  and  whether  they  are  for  preventing  counterfeiting  or 
debasement;  for  protecting  the  currency;  for  regulating  and 
guarding  the  process  of  striking  and  coining  and  the  preparations 
therefor;  or  for  the  security  of  the  coin,  or  for  any  other  purpose. 

Sec  3.  That  the  silver  coins  issued  in  conformity  with  the  law 
of  the  United  States  of  twenty-first  of  February  and  third  of  March, 
eighteen  hundred  and  fifty-three,  shall  be  legal  tenders  in  payment 


113 

of  debts  for  all  sums  not  cxcocdin"-  ton   dollavs,   all   laws  to  the 
contrary  notwithstanding. 

*Sec.  4.  That  the  following  foreign  gold  coin  shall  pass  current 
as  uKMiey  within  the  Confederate  States  of  America,  and  be 
receivable  for  the  payment  of  all  debts  and  demands  at  the  following 
rates,  that  is  to  say:  The  sovereign  of  England,  of  no  less  a  weight 
than  five  pennyweights  and  thrc^c  grains,  and  of  the  fineness  of 
(915|)  nine  hundretl  fifteen  and  one-half  thousandths,  shall  be 
deemed  e(|ual  to  four  dollars  and  eighty-two  cents;  the  Napoleon, 
of  the  weight  of  not  less  than  (4  dwts.,  3J,  grs.)  four  pennyweights 
three  grains  and  one-half,  and  of  a  fineness  of  not  less  than  (899) 
eight  hundred  ninty-nintli  thousandths,  shall  be  deemed  equal  to 
three  dollars  and  eight3^-two  cents;  the  Spanish  and  Mexican 
doubloons,  of  no  less  a  weight  than  (17  dwts.,  8i  grs.)  seventeen 
pennyweights  eight  grains  and  one-hall',  and  of  the  fineness  of  not 
less  than  (899)  eight  hundred  ninty-ninth  thousandths,  shall  be 
deemed  equal  to  fifteen  dollars  and  fifty-three  cents. 

Sec.  5.  That  the  following  silver  coins  shall  pass  ciu'rent  as 
money  within  the  Confederate  States  of  America,  and  be  received 
in  payment  for  all  debts  and  demands  at  the  following  rates,  that 
is  to  say:  The  American  dt)llar,  (412^  g.)  four  hundred  twelve  and 
one-half  grains,  and  the  dollar  of  Mexico,  of  not  less  than  (897) 
eight  hundred  ninty-seventh  thousandths  in  fineness,  and  (415  g.) 
four  hundred  fifteen  grains  in  weight,  shall  be  deemed  equal  to  one 
dollar  and  two  cents;  the  five-franc  piece,  of  not  less  than  (900) 
nine  hundred  thousandths  in  fineness  and  (884J  three  hundred 
eighty-four  grains  in  weight,  shall  be  deemed  espial  to  ninty-five 
cents. 

Br  it  further  en/idcd,  That  all  laws  and  parts  of  laws  inconsistent 
with  this  act  be  and  the  same  are  hereby  repealed. 

Ari'RovED,  March  14,  18G1. 

*Siucc  rejiuuli.'d. 


114 

AN   ACT 

TO  PltOVIDE  FOR  THE  PAYMENT  OF  LIGHT  MONEY  IN  THE  CONFEDERATE  STATES. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  a 
duty  of  five  cents  per  ton,  to  be  denominated  "Light  Money," 
shall  be  levied  and  collected  on  all  ships  or  vessels  which,  after 
the  first  day  of  May  next,  may  enter  the  seaports  of  the  Confede- 
i-ate  States  from  any  seaport,  to  be  collected  in  the  manner  here- 
tofore provided  by  law  as  to  tonnage  duties:  Provided,  hoavever, 
That  on  all  vessels  trading  regularly  between  ports  of  the  Confed- 
erate States,  the  said  duties  shall  not  be  levied  and  collected 
oftener  than  once  in  every  three  months. 

Approved,  March  16,  1801, 


AN    ACT 

TO  EXEMPT  FROM  DUTY  CERTAIN  ARTICLES  OF  MERCHANDISE  THEREIN  NAMED. 

Section  1.  T/ie  Congress  of  the  Covjederate  States  of  America  do 
enact,  That  the  Secretary  of  the  Treasury  is  hereby  authorized 
and  empowered  to  remit  the  duty  in  all  cases  where  commodities 
were  bona  fide  purchased  or  contracted  for  on  or  before  the  18th 
of  February  last,  within  the  late  United  States,  where  the  importer 
has  not  been  able  to  comply  with  the  provisions  of  the  act  to 
define  more  accurately  the  exemption  of  certain  goods  from  duty, 
which  required  that  the  goods,  wares  and  merchandise  should 
have  been  actually  laden  on  board  of  the  exporting  vessel  or  con- 
veyance destined  for  any  port  in  this  Confederac}^  on  or  before 
the  15th  day  of  March  in  the  present  year:  Provided,  Such  testi- 
mony is  furnished  the  Secretary  of  the  Treasury  by  the  importer, 
that  it  was  impossible  to  comply  with  the  pi'ovisions  of  said  act, 
and  also  that  the  demand  and  collection  of  said  duty  has  operated 
injuriously  to  him  or  them  beyond  the  commercial  effect  upon  arti- 
cles of  consumption  by  the  imposition  of  duties. 

Sec.  2.  And  be  it  further  enacted,  That  all  books,  pamphlets,  and 
tracts,  and  other  publications  printed  and  published  by  any  churcli 


115 

or  benevolent  society,  whose  organization  extends  to  and  embraces 
citizens  of  the  Confederate  States,  shall  be  free  and  exempt  from 
duty.* 

Sec.  3.  And  he  it  further  enacted,  That  all  facts  herein  required 
to  exist  in  order  to  entitle  a  party  to  the  benefits  of  this  act,  shall 
be  established  to  the  satisfaction  of  the  Secretary  of  the  Treasury, 
in  a  manner  to  be  prescribed  by  liim. 

Approved,  March  1.5  18()1. 

*  Roiioiileil  by  Tariff  Ait  of  21st  May,  ISOl. 


AN    ACT 

TO  AUTHORIZE  THE  TRANSIT  OF  MERCHANDISE  THROUGH  THE  CONFEDERATE 

STATES. 

Section  I.  The  Congress  of  the  Confederate  States  of  America  do 
enact,  That  goods,  wares  and  merchandise  imported  from  any  for- 
eign country,  into  the  Confederate  States,  destined  for  any  for- 
eign country,  may  be  entered  and  have  transit  through  the  Con- 
federate States  free  of  duty,  subject  to  such  regulations  as  the 
Secretary  of  the  Treasury  from  time  to  time  shall  make;  and  the 
said  Sccretar}''  of  the  Treasury  shall  have  power  to  make  such 
regulations  as  ho  may  deem  expedient  for  the  safety  of  the  reve- 
nue and  for  the  public  convenience,  which  regulations  may  be  en- 
forced in  the  manner  prescribed  by  law  as  to  other  regulations  in 
relation  to  the  revenue. 

Approved,  March  15,  1861. 


RECENT  CIRCULAR  INSTRUCTIONS 

OF    THE 

TREASURY  DEPARTMENT, 

RELATIVE     TO 

COMMERCE,    NAVIGATION,   AND    THE   REVENUE. 


^  I  ^  > 


OIRCXJLAR  ITVSTHTJCXIOIVS  IVO.  1. 


REGULATIONS  RELATIVE  TO  DIPORTATlOJiS  FROM  PLACES  ABOVE  THE 
CONFEDERATE  STATES,  BY  VESSELS  NAVIGATING  THE  MISSISSIPPI  AND 
OTHER  RIVERS. 

All  steamboats  or  other  vessels  navigating  the  Kiver  Missis- 
sippi, destined  for  ports  or  places  within  the  Confederate  States, 
on  arrival  within  the  territory  of  the  Confederate  States  of  Amer- 
ica, from  any  port  or  place  beyond  the  northern  limits  thereof, 
shall  come  to  at  the  port  of  Norfolk,"^'  otherwise  known  as  Nelm's 
landing,  in  the  State  of  Mississippi,  and  the  master  or  person  in 
command  of  every  such  vessel,  shall  make  due  report  of  the  arri- 
val of  the  said  vessel,  by  exhibiting  to  the  Revenue  officer  at  said 
port,  duplicate  manifests  of  the  whole  cargo,  declaring  the  name 
of  the  vessel,  name  of  master,  where  from,  the  port  of  destination, 
and  a  full  particular  description  of  said  cargo;  and  shall  obtain 
from  the  Revenue  officer  a  certificate  endorsed  on  one  of  the  said 


*  By  the  extension  oftlio  Confederacy,  in  lieu  of  the  port  of  Norfolk,  these  regulations  vlll  ap- 
jily  to  the  port  established  on  the  river  nearest  the  frontier  of  the  Confederate  States. 


117 


manifests,  of  tlic  fact  of  its  exhibition,  and  shall  leave  with  the  said 
officer  the  duplicate  of  the  same. 

It  shall  bo  the  duty  and  is  hereby  required  of  the  Collector  or  chief 
revenue  officer  at  the  port  of  Norfolk,  to  board  at  all  hours  of  the 
day  and  night,  cither  in  person  or  b}'-  deputy,  in  the  person  of  a 
customs  officer,  all  vessels  entering  the  Confederate  States  by  the 
river  Mississippi  from  any  place  above  the  limits  of  the  Confeder- 
acy on  said  river  or  its  tributaries,  for  the  purpose  of  receiving 
the  report  of  the  master  or  commander,  as  hereinbefore  required 
to  be  made  to  him,  and  to  demand  of  said  master  or  commander 
duplicate  manifests  containing  the  particulars  before  mentioned, 
and  on  a  compliance  Avith  tliis  demand  to  certify  on  each  of  such 
manifests  as  follows- 

Port  of 

day  of  18 

I  certify  this  to  be  the  original  (or  duplicate  as  the  case  may 
l)e)  manifest  of  the  of 

master,  bound  for 
exhibited  to  me  this  date. 
A.  B. 
'  Revenue  officer, 

and  to  return  to  the  said  master  or  commander  the  original  mani- 
fest, retaining  the  duplicate,  which  shall  be  forwarded  by  him,  by 
the  shortest  route,  to  the  Collector  of  the  port  of  final  destination 
of  said  vessel,  having  first  registered  the  same  in  a  book  to  be 
kept  by  him  for  that  purpose,  in  the  following  form: 

BOARDING  AND  MANIFEST  REGISTER. 


DATE 

WHEN 

HOARDED. 


CLASS    AND 

NAME 
OF    VESSEL. 


WHERE  FROM.        WHERE  ROUND. 


GENERAL 
CARGO. 


Should  the  whole  or  any  portion  of  llie  cargo  of  any  vessel  enter- 
ing the  waters  of  the  Confederate  States  as  aforesaid,  being  coui- 

n 


118 

posed  of  goods,  wares  or  merchandise  exempted  by  law  from  the 
payment  of  duty,  be  intended  to  be  landed  at  places  other  than  ports 
of  entry  or  delivery  within  the  limits  of  the  Confederacy,  such  land- 
ing shall  be  permitted  on  the  commander  or  master  exhibiting-  to  the 
first  revenue  officer,  in  addition  to  the  manifest  before  required,  a 
schedule,  in  duplicate,  of  the  articles  intended  to  be  so  landed, 
which  shall  describe  the  goods,  the  quantity  and  value,  the  name 
of  the  consignee,  and  the  place  where  they  are  to  be  landed;  and 
receiving  a  permit  endorsed  on  the  original  schedule,  (which  it  is 
hereby  made  the  duty  of  the  boarding  officer  to  furnish  on  the 
foregoing  requisites  being  complied  with,)  and  this  permit  shall 
be  in  the  following  form: 

Port  of 

day  of  18 

Permission  is  hereby  given  to  land  the  goods  described.by 

entries  in  this  schedule  at  the 

places  designated  therein. 

A.  B. 

Revenue  officer. ' 
The  original  schedule,  with  the  permit  endorsed,  being  returned 
to  the  master,  the  duplicate  shall  be  retained  and  Sled  in  the  office 
of  the  revenue  officer,  after  having  been  first  recorded,  in  a  book 
to  be  kept  by  him  for  that  purpose,  detailing  all  the  particulars 
stated  in  the  original  schedule;  and  a  copy  of  this  record,  ren- 
dered to  the. Treasury  Department  monthly,  shall  form  an  abstract 
of  the  free  goods  imported  through  the  port  of  Norfolk. 

FLATBOATS. 

All  flatboats  with  coal  in  bulk,  intended  to  be  landed  at  places 
within  the  limits  of  the  Confederate  States  other  than  ports  of 
entry  or  deliver}',  may  be  permitted  to  land  said  cargo,  on  the 
master  or  commander  complying  with  the  following  regulations, 
to-wit: 

A  schedule  setting  forth  the  name   of  the  boat,   name  of  the 


119 

owners,  mastor,  where  from,  quality,  quantity  an<l  value  of  the 
coal,  and  the  fact  of  its  being-  intended  to  be  landed  at  places 
other  than  ports  of  entry  or  deliver}',  shall  be  prepared  by  the 
master  or  commander  in  duplicate,  and  presented  to  and  verified 
by  oath  before  the  Collector  or  chief  revenue  officer  at  the  port  of 
Norfolk,  whose  duty  it  shall  be  to  estimate  on  both  the  original  and 
duplicate,  the  duties  due  on  the  quantity  declared  and  further  as- 
certained b}'  the  cubic  measurement,  to  be  made  by  a  competent 
officer  appointed  for  that  purpose,  residing  at  said  port,  and  on 
the  dutj'  thus  assessed  and  ascertained  being  paid  to  the  said 
revenue  officer,  this  officer  shall  endorse  on  the  original  schedule 
a  certificate  of  such  payment  and  a  permit  to  land  tlie  cargo  at 
any  place  other  than  ports  of  entry  or  delivery. 

It  shall  be  the  duty  of  the  revenue  officer  at  the  port  of  Norfolk 
to  retain  in  his  office  the  duplicate  schedule  received,  to  record  the 
same,  detailing  all  the  pai'ticulars,  and  to  render  monthly  a  cop}' 
of  the  record  as  an  abstract  to  the  Treasury  Department,  and  also 
to  account  for  and  deposit  all  moneys  received  by  him  for  duties 
from  this  source  in  accordance  with  the  provisions  of  existing 
laws  and  the  instructions  of  the  Secretary  of  the  Treasury. 

OTHER  VESSELS  WITU  CARGOES  FOR  INTERMEDIATE  PORTS. 

Should  any  portion  of  the  cargo  of  vessels  arriving  as  afore- 
said, composed  of  dutiable  or  free  articles  be  destined  to  ports  of 
entry  or  delivery  within  the  Confederate  States,  other  than  the  port 
of  final  destination  of  said  vessel,  permission  may  be  obtained  to 
land  the  same  under  the  following  regulations,  viz: 

The  master  or  commander  shall  present  to  the  revenue  officer 
at  the  port  of  Norfolk,  a  schedule  in  triplicate  of  said  goods, 
describing  them  Ijy  marks  and  numbers,  number  of  packages  and 
contents,  corresponding  with  the  description  in  the  general  manifest 
of  the  vessel,  also  stating  the  consignee  and  name  of  the  port  of 
destination  of  the  merchandise. 

Should  the  merchandise  as  aforesaid  be  intended  to  be  landed  at 


120 


more  than  one  intermediate  .port,  then  separate  schedules  of  the 
goods  destined  for  each  port,  to  be  made  out  in  triplicate,  with  all 
the  particulars  hereinbefore  required,  shall  be  presented  as  afore- 
said. And  it  shall  be  the  duty  of  the  revenue  officer  to  certify- 
on  each  of  said  schedules  the  fact  of  presentation,  and  also  on  the 
original  to  endorse  his  permission  for  the  vessel  to  proceed  to  and 
land  at  the  port  or  ports  designated,  the  goods  described  in  said 
schedule.  The  original  shall  be  then  returned  to  the  master  or 
commander,  the  triplicates  forwarded  as  promptly  as  possible  by  the 
shortest  route  to  the  principal  revenue  officer  of  each  port  at  which 
the  goods  are  intended  to  be  landed,  and  the  duplicate  retained  in 
his  office  and  recorded  in  a  book  prepared  for  that  purpose,  in  the 
following  form: 


CLASS  AND 

NAME 
OF    VESSEL. 


WHERE  FROM. 


PORT 

MARKS 

OF 

AND 

LANDING. 

NUMBERS. 

DESCRIPTION 


MERCHANDISE. 


and  a  transcript  of  this  record  shall  be  rendered  monthly  to  the 
Treasury  Department. 

ON   ARRIVAL  AT  INTERMEDIATE  PORTS. 

On  the  arrival  of  the  vessel  at  each  port  designated  in  the  schedule 
as  aforesaid,  the  master  or  commander  shall  present  to  the  chief 
revenue  officer  the  original  schedule,  and  receive  a  general  permit 
to  land  the  goods,  upon  their  being  duly  entered  and  special  landing 
permits  issued  as  now  provided  by  law  for  the  landing  of  imported 
merchandise.  Should,  however,  the  vessel  arrive  at  said  ports  after 
or  before  the  business  hours  of  the  Custom-House,  or  should  other 
circumstances  render  it  necessary,  the  master  or  commander  shall 
be  permitted  to  deposit  the  goods  intended  to  be  landed  either  in 
a  bonded  warehouse  or  in  the  custody  ot  a  customs  officer,  on 
receiving  a  receipt  from  either  tlie  Government  officer  in  charge  of 
the  warehouse  in  which  they  are  deposited,  or  of  the  customs 
officer  into  whose  custody  they  arc  delivered,  which  receipt  shall 


121 

contain  all  the  particulars  detailed  in  the  schedule;  and  the  said 
original  schedule  shall  be  surrendered  to  the  person  with  whom  the 
merchandise  is  deposited,  and  by  him  be  delivered  to  the  chief 
revenue  officer  as  soon  as  the  opening"  of  the  Custom  House  will 
admit. 

It  shall  be  the  duty  of  the  chief  revenue  officer  at  such  interme- 
diate ports  at  which  goods  may  be  landed  on  the  schedule  endorsed 
by  the  revenue  officer  at  the  port  of  Norfolk,  as  hereinbefore 
provided,  to  keep  a  correct  and  particular  record  of  the  same, 
shewing  the  date  of  importation,  class  and  name  of  the  vessel, 
name  of  the  master,  where  from,  marks,  numbers  and  description 
of  merchandise,  the  value  and  duty  assessed  thereon,  and  whether 
the  same  has  been  entered  for  consumption  or  warehousing,  and  to 
render  monthly  to  the  Treasury  Department  a  transcript  of  this 
record  as  an  abstract  of  snch  importations;  and  in  case  any  of  the 
goods  deposited  in  warehous^c  under  the  provisions  of  these  regu- 
lations shall  remain  unclaimed,  a  return  of  the  same  with  the 
foregoing  particulars  shall  be  rendered  as  a  supplement  to  such 
monthly  return.  And  all  monej^s  received  for  duties  shall  be 
accounted  for  and  deposited  as  now  provided  by  law,  or  as  the 
Secretary  of  the  Treasury  may  direct. 

UN  ARRIVAL  AT  PORT  OF  FINAL  DESTINATION. 
On  the  arrival  of  the  vessel  at  the  port  of  final  destination,  the 
master  or  commander  shall  make  due  entry  at  the  Custom  House 
by  delivering  his  original  manifest,  together  with  all  schedules 
endorsed  with  the  permits  to  land  at  intermediate  ports,  and  the 
receipts  of  officers  to  whom  any  goods  may  have  been  delivered, 
or  any  other  documents  shewing  the  disposition  of  any  portion  of 
the  cargo,  and  the  residue  of  the  cargo  shall  be  landed  on  permits 
similar  to  those  provided  by  law  for  the  landing  of  imported 
merchandise;  and  the  total  cargo,  as  shown  by  the  original  man- 
ifest, shall  be  delivered  at  this  port,  with  the  exception  of  such  as 
is  shown  by  the  documents  presented  at  time  of  entry  to  have 
been  landed  elsewhere,  under  the  penalties  now  provided  by  law 


122 

for  discrepancies  existing-  in  tlie  cargoes  of  vessels  arriving'  from 
foreign  ports. 

In  order  to  relieve  vessels  in  this  branch  of  importing*  trade  from 
embarassments,  all  goods  imported  therein  remaining  unclaimed,  or 
for  which  no  entry  shall  be  made  or  permit  granted  within  twenty- 
four  hours  after  arrival,  may  be  taken  possession  of  by  the  Collector 
and  deposited  in  a  bonded  warehouse  on  a  general  permit  to  be 
issued  by  him  for  that  purpose. 

To  afford  further  facilities  in  the  event  of  vessels  in  this  trade 
arriving  at  the  port  of  final  destination  before  the  opening,  or  after 
the  closing  of  the  Custom  House  for  the  day,  and  a  necessity  exist 
for  discharging  the  cargo,  it  shall  be  lawful  to  deposit  the  same  or 
any  part  thereof,  at  the  risk  and  expense  of  said  vessel,  on  the 
levee,  in  the  charge  of  the  inspection  service  of  the  customs,  or  in 
any  bonded  warehouse  at  the  port,  such  portion  of  said  cargo  as 
may  be  practicable,  the  master  or  commander  of  the  vessel  obtaining 
for  the  goods  so  deposited  a  receipt  from  the  inspection  olFicer  on 
the  levee,  or  the  customs  officer  in  charge  of  the  warehouse,  which 
receipt  shall  be  delivered  to  the  Collector  of  customs  as  soon 
thereafter  as  tiic  business  hours  of  the  Custom  House  at  said  port 
will  permit. 

Any  goods,  wares  or  merchandise  imported  as  aforesaid,  may 
be  entered  at  the  port  of  destination  on  the  presentation  to  the 
Collector  of  the  bill  or  bills  of  lading,  together  with  the  other  docu- 
ments now  required  bylaw  on  theentry  of  imported  merchandise,  be- 
fore and  in  anticipation  of  the  arrival  of  the  importing  vessel,  and  the 
necessary  permits  for  the  landing  shall  issue  on  the  completion  of 
these  entries. 

And  on  the  presentation  of  tlicse  permits  to  the  surveyor,  it 
shall  be  his  duty  and  is  hereby  required  of  him,  (if  the  vessel  by 
which  the  goods  are  imported  shall  have  arrived  at  the  port,)  to 
detail  an  inspector  of  the  customs  to  superintend  the  landing  of 
the  merchandise  described  therein,  and  such  landing  is  authorized 
before  entry  has  been  made  by  the  importing  vessel  at  the  Custom 


123 

House,  ■vvbcn  the  interest  of  commerce  or  circumstances  attending 
such  arrival  shall  render  it  necessary.  It  must,  however,  be 
distinctly  understood,  that  it  is  unlawful  to  discharg-e  any  portion 
of  the  cargoes  of  these  vessels,  exc(>pt  under  the  su])ervision  and 
inspection  of  a  customs  officer. 

APPRAISERS'  SAMPLES,  EXAMINATIONS,  &c. 

In  discharging  the  cargoes  of  these  vessels,  it  shall  be  the  duty 
of  the  discharging  officer  to  either  send  all  the  samples  as  desig- 
nated on  [)ermit  to  th.e  appraisers'  sti)re,  or  retain  the  same  on 
the  levee  for  examination,  in  accordance  witli  the  directions  to  this 
effect  declared  in  the  iiormit. 

And  for  the  convenience  of  commerce,  it  is  hereby  required  that 
all  distilled  spirits  and  wines  in  casks,  imported  from  any  foreign 
port  or  place  shall  be  examined  ])y  samples  taken  from  tlie  number 
of  packages  designated  on  the  invoice,  (^nti-y  and  permit,  for  exam- 
ination, which  samples  shall  notcxcecd  in  quantity  four  ounces  each. 

And  the  examination  of  all  other  goods  as  may  be  deemed 
practicable  by  the  Collector,  shall  be  made  by  tlic  appraisers  on  the 
levee  or  place  of  landing,  and  such  examination  sliall  have  the 
same  validity  as  if  made  at  the  appraisers'  store. 

The  quantities  of  dutiable  merchandise  shall  be  ascertained  as 
provided  by  law,  by  either  gauge,  weight  or  measure,  but  the 
quantities  of  all  goods  exempt  by  law  from  tlie  payment  of  duty 
shall  be  taken  as  that  declared  in  the  entry  of  the  same  at  the 
Custom  House. 

IMPORTATIONS  PA:  RIVERS  AND  WATER  COURSES  OTHER  THAN  THE 

MISSISSIPPI. 

The  master  or  commander  of  all  vessels  entering  the  territorial 
limits  of  the  Confederate  States  of  America,  by  rivers  other  than 
the  Mississippi,  shall  be  obliged  to  come  to  at  the  first  port  on  the 
river  by  which  the  said  vessel  enters  the  territorial  limits,  and  to 
report  to  the  chief  revenue  officer  residing  thereat,  and  there  to 
comply  with   all  the  regulations  heretofore  provided  for  vessels 


124 

entering-  by  way  of  the  river  Mississippi  aiid  arriving  at  the  port 
bf  Norfolk,  and  the  duties  rccjuired  by  tliose  rcg'ulations  to  be  per- 
formed by  the  Collector  or  revenue  officer  at  the  said  port  of 
Norfolk,  shall  be  performed  in  all  particulars  by  the  revenue  officers 
at  the  said  frontier  ports  on  such  other  rivers. 

CLEARANCES. 

Before  the  departure  of  any  vessel  navigating  the  Mississippi 
or  other  rivers,  destined  to  a  foreign  port  or  place  beyond  the 
northern  limits  of  the  Confederate  States  of  America,  the  master 
or  person  having  charge  thereof  shall  deliver  to  the  Collector  or 
chief  officer  of  the  customs,  at  the  port  from  which  such  vessel  is 
about  to  depart,  a  manifest  of  the  cargo  on  board  the  same,  in 
the  form  and  verified  in  the  manner  now  provided  by  law  for  ves- 
sels to  a  foreign  port,  and  obtain  from  the  said  Collector  a  clear- 
ance in  the  following  form: 

Confederate  States  of  America, 
District  of 

Port  of  18 

These  are  to  certify  to  all  whom  it  doth  concern,  that 

master  or  commander  of  the 

,  of  bound  for 

,  hath  entered  and  cleared  his  said 

vessel  according  to  law. 

Given  under  ni}'  hand  and  seal,  at 
the  Custom  House  of 
this  day  of  18 

Collector. 

It  shall  be  permitted  to  vessels  engaged  in  the  navigation  and 
commerce  provided  for  by  these  regulations,  after  clearance,  to 
take  on  board,  at  the  port  of  original  departure  or  any  other  port 
or  place  within  the  limits  of  the  Confederacy,  any  goods,  wares  or 
merchandise,  and  to  proceed  therewith  to  a  destination  beyond  the 
Confederate  limits,  on  delivering  to  the  Collector  or  chief  revenue 


125 

officer  at  tlic  port  of  Norfolk,  on  the  river  Mississippi,  or  at  the 
port  nearest  the  frontier  of  the  Confederaey  on  any  other  river,  a 
scIkhIuIo  describing-  all  the  goods  on  board,  the  qnantity,  valnc 
an<l  d(>stin;i1i()?i,  ni)t  declared  in  lliP  manifest  delivered  at  the 
time  of  clearance  at  the  Cnstom  House  of  the  original  port  of 
departure;  and  the  schedule  thus  received  shall  be  transmitted  by 
tlie  revenue  officer  receiving  the  same,  by  the  shortest  route,  to  the 
Collector  of  customs  at  tlui  port  from  which  the  vessel  may  have 
originally  cleared. 

In  order  that  the  service  herein  provided  for  may  be  properly 
rendered,  it  shall  be  the  duty,  and  it  is  hereby  required,  of  the 
Collector  or  chief  revenue  officer  at  the  port  of  Norfolk,  or  at  the 
other  frontier  ports  at  which  masters  of  outward  bound  vessels  are 
required  to  deliver  schedules,  to  board  all  vessels  bound  for  places 
bc^^ond  the  Confederate  limits,  in  the  same  manner  and  at  the 
hours  as  is  hereinbefore  provided  for  inward  bound  vessels. 

Treasury  Department,  March  Gth,  1861. 


18 


SUPPLEMENTARY  TO  CIRCULAR  INSTRUCTIONS  No.  1. 


KEGULATIOXS  relative  to  tlie  Entry  of  Dutiable  Merclmuilise,  imported  by  the 
Kiver  Mississippi,  from  places  above  the  limits  of  the  Confederate  States,  and 
intended  to  be  landed  at  places  other  than  Ports  nf  Entry  or  Delivery. 

1.  Dutiable  merchandise,  imported  from  any  foreign  port  or 
place  bej'Ond  tlie  nortliern  limits  of  the  Confederate  States,  by  the 
Kiver  Mississippi,  into  said  Confederate  States,  and  intended  to  be 
landed  at  plantations  or  places  on  said  river,  otlier  than  ports  of 
entr}'-  or  delivery,  may  be  entered  for  the  payment  of  duties,  and 
be  delivered  at  the  places  of  destination,  under  the  following-  reg- 
ulations: 

2.  Tlie  master  or  person  in  connnand  of  any  steamer  or  other 
vessel,  entering  the  Confederate  States  of  America  by  way  of  the 
River  Mississippi,  having  on  board  any  goods,  wares  or  merchan- 
dise, subject  to  duty,  bona  fide  purchased  for  the  use  of,  and  des- 
tined for  plantations,  or  persons  located  on  or  near  the  coast  of 
said  river,  and  intended  to  be  landed  at  such  plantations,  or  other 
places,  the  same  not  being  either  ports  of  entry  or  delivery,  shall, 
in  addition  to  the  manifest  now  required  by  the  Circular  Instruc- 
tions of  this  Department,  to  be  exhibited  to  the  Collector  at  the 
Port  of  Norfolk,*  deliver  to  the  said  Collector  in  duplicate,  an  ac- 
count and  entry  in  the  following  form,  together  with  the  original 
bills  or  invoices  of  the  purchase  of  said  goods: 

ACCOUNT  AND  ENTRY. 

Account  and  entry  of  dutiable  merchandise,  purchased  and  in- 
tended to  be    landed  at   the    places  herein  stated,  having  been 


*  la  lieu  of  the  port  of  Norfolk,  these  regiilatious,  Biuce  the  cxtensiou  uf  the  Coiifcilerati 
limits,  will  apply  to  the  port  established  ou  the  river  nearest  the  frontier. 


127 


imported  in  tlie 
wlicrcof 
for 
Delivered  this 


of 


day  of 


is  master,  bound 


18 


MARKS  AND 
NUMBERS. 

PACKAGES  AND 
CONTINTS. 

H 

< 

•-> 

O 

H 

OWNER  OR 
CONSIGNEE. 

PLACE  OF 
DESTINATION. 

3,  On  the  delivery  of  this  aceonut  to  tlie  .sai<l  Collector,  it  shall 
be  his  duty  to  examine  the  same,  by  the  bills  or  invoices  of  the 
purchases  presented,  and,  finding  the  description,  (quantity  and 
value  of  the  goods  to  be  correctly  stated,  to  assess  and  estimate 
the  duty  on  both  the  original  and  duplicate,  and  on  the  payment  to 
him  of  the  amount  of  such  duty,  to  return  to  the  master  the 
original  of  such  account  and  entry,  with  a  certificate  and  permit 
endorsed  thereon  in  the  following  form: 

Port  of 

day  of  18 

I  certify  that  this  account  and  entry  was  delivered  to  me  on 
this  date,  and  the  duties  assessed  on  the  goods  therein  described 
having  been  paid,  permission  is  hereby  given  to  land  the  same  at 
the  places  therein  designated 

A.  B., 
Collector. 

4.  Tlie  duplicate  of  this  account  and  entry  shall  be  filed  in  the 
office  of  said  Collector,  after  being  first  recorded  in  a  book  to 
be  kept  for  that  purpose,  in  tlie  following  form: 

REGISTER  OF  ACCOUNTS  AND  ENTRIES  OF  AVAY  GOODS. 


V. 

a 

>-i 

H 

a 

o 
A 

t 

M 

H 

X 

'r. 

o 

2 

H 

o 

M 

•• 

< 
a: 

2 

< 

•J 

a 

o 

5 

a 

CL, 

o 

OK 

o 
u 
K 

-1 

BS 
M 

n 

o 

p 

at 

o 

a 

o 
u 

3 

b 

<y 

» 

o 

a 

1? 

)f 

o 

p. 

128 

ABSTRACTS. 

5.  A.  copy  of  tin's  register  shall  be  rendered  monthly,  to  this 
Department,  as  Abstract  of  Dutiable  Goods,  for  "  Way  Delivery," 
imported  through  said  port. 

ACTION  AT  FINAL  PORT. 

6.  On  the  arrival  at  the  port  of  final  destination  of  the  vessel  im- 
porting the  goods  as  aforesaid,  it  shall  be  required  of  the  master, 
on  entrance  of  his  vessel  at  the  Custom  House,  to  deliver  to  the 
Collector  the  original  account  and  entrj^  of  mercliandise  landed  as 
aforesaid,  together  with  the  receipts  of  the  overseer  or  other  per- 
son, at  the  plantations  or  otlier  places,  to  whom  such  merchandise 
has  been  delivered,  and  these  receipts,  after  being  carefully  com- 
pared with  the  aforesaid  account,  shall  be  returned  to  the  master. 

1.  In  cases  wliere  the  merchandise  intended  to  be  landed  at 
places  other  than  ports  of  entry  or  delivery,  as  hereinbefore  pro- 
vided, shall  be  composed  of  both  dutiable  and  free  goods,  then, 
instead  of  the  delivery  of  a  separate  schedule  for  the  free  goods, 
as  provided  for  by  Circular  Instructions  No.  1,  the  articles  exempt 
from  duty  may  be  described  on  the  account  and  entry  herein  di- 
rected, stating  all  the  particulars  required  by  the  form,  with  the 
exception  of  "Rate"  and  "Amount  of  Duty,"  and  the  columns 
headed  "  Rate  of  Duty"  and  "Duty"  may  be  filled  by  writing  the 
word  "  Free,"  in  which  case,  the  permit  endorsed  on  such  account 
shall  be  sufficient  for  the  delivery  of  all  the  merchandise  described 
therein. 

8.  On  tlie  receipt  of  accounts  including  both  of  these  three 
classes  of  merchandise,  the  separate  records  and  abstracts  shall 
be  kept  and  made  in  the  same  manner,  as  if  the  free  scliedule  and 
the  account  and  entry  of  dutiable  merchandise  were  delivered 
separately. 

9.  All  moneys  received  fur  duties  on  these  entries  shall  be 
accounted  for  and  deposited  as  now  provided  by  law,  and  by  the 
instructions  of  this  Department,  concerning  moneys  received  for 
duties  on  direct  importation. 

JVcdsunj  Department,  April  11,  1861, 


REGISTRATION  OF  VESSELS. 


CIRCXJLAK      IlVJSJXPtTJOTIOlNfsJ      IVo.      SI. 

CONFEDERATE   STATES   OF   AMERICA, 

THE  A  Sl-J^y  PEP.  1 R  TMENT.  MA  R  CH  SIli,  18C1 . 

Collectors  of  customs  at  the  several  ports  of  entry,  on  issuing 
certificates  of  registry  to  vessels  under  the  provisions  of  the  act 
of  4th  March,  18G1,  entitled  "  An  Act  to  provide  for  the  Registra- 
tion of  vessels  owned,  in  whole  or  in  part,  b}'  citizens  of  the 
Confederate  States,"  shall  require  oi'  the  ajjplic.'int  for  such  certifi- 
cate, if  the  vessel  is  in  part  owned  by  persons  not  citizens  of  the 
Confederate  States  of  America,  an  instrument  in  Avriting  describing 
and  identifying  the  vessel  to  be  registered,  signed  by  all  the  owners, 
(not  citizens  of  the  Confederate  States,)  declaring  clearly  and 
distinctly  their  consent  to  the  proposed  change  in  the  nationality 
of  the  vessel,  which  document  shall  be  attested  before  a  Notary 
Public  or  other  officer  qualified  under  the  laws  of  the  nations  which 
may  have  issued  the  same,  to  make  attestations  of  public 
documents. 

And  before  the  new  register  shall  be  issued,  the  Collector  to 
whom  the  application  is  made,  shall  require  the  former  register  of 
the  said  vessel  to  be  surrendered  to  him,  and  it  shall  be  his  duty 
on  such  being  done,  to  endorse  on  the  face  thereof  the  following 
certificate: 

Confederate  States  of  America, 
District  of  Port  of 

Collectors'  Office,  18 

1  hereby  certify,  that  this  register  has  this  day  been  surrendered 
to  me  for  cancellation,  and  that  a  register  of  the  Confederate  States 


130 

of  America,  number  has  issued  from  this  office  on  this  date. 

Given  under  my  hand  and 
[L.  S.]  •  ofiBcial  seal  the  day  and 

year  above  written 
A.  B., 
Collector. 

And  the  certificate  of  register  thus  surrendered  or  cancelled, 
shall  be  transmitted  by  the  Collector  to  the  consul  of  the  nation 
by  whom  it  was  issued,  if  there  be  one  residing  at  the  port,  or  if 
there  is  no  such  resident  consul,  then  to  the  representative  of  the 
said  nation  at  the  seat  of  government  of  this  Confederacy. 

Collectors  of  the  several  ports  are  hereby  required  to  keep 
separate  and  distinct  records  of  all  vessels  registered  under  the 
provisions  of  this  act,  and  to  render  to  the  Register  of  the  Treasury 
quarterly,  an  abstract  of  the  same,  which  abstract,  in  addition  to 
other  particulars,  shall  state  the  date  and  manner  of  disposing  of 
the  register  surrendered. 

On  application  for  certificates  of  registry  to  vessels  wholly 
owned  by  citizens  of  the  Confederate  States,  it  shall  be  the 
duty  of  tlie  several  Collectors  to  issue  the  same  conformably  to  the 
provisions  of  existing  laws  and  Treasury  regulations;  and  until 
otherwise  provided,  Collectors  are  authorized  and  directed  to 
conform  the  oaths  and  bonds  required  in  all  cases  arising  under 
these  regulations  to  the  provisions  of  tlie  act  of  4th  March,  1861. 

All  former  regulations  of  the  treasury  in  respect  to  the  revenue 
and  collection  laws,  which  were  of  force  at  the  secession  of  the 
several  States  from  the  Federal  Union,  are  continued  of  force  in 
the  Confederate  States,  so  far' as  they  are  applicable,  substituting, 
in  all  cases,  the  words  Confederate  States,  for  United  States. 

C.  G.  MEMMINGER, 
Secretary  of  the  Treasury. 


TIlEASTJIftY    CIRCUIT.  Alt    IVo.    3. 

Rpgiilalioii  governing  tlie  introduction  of  goods,  wares  and  merchandise  into  tlie 
Confederate  States  of  America  liy  Railroad  on  inland  routes. 

1.  All  goods,  wares  and  mcrcliandisc  introduced  into  the  Confed- 
erate States  of  America  from  any  foreign  territory  contiguous  to 
that  of  the  said  Confederate  States,  by  means  of  railway  convey- 
ances, must  be  introduced  over  tlic  following  rail  road  lines,  and 
through  the  following  revenue  posts,  until  otherwise  provided  for 
by  this  department,  and  shall  be  subject  to  the  provisions  of  these 
regulations. 

RAIL  1U)AD  LINES. 

2.  The  rail  road  lines  by  which  goods  may  be  introduced  as 
aforesaid,  are  those  named  in  the  list  hcrennto  annexed. 

REVENUE   STATIONS. 

3.  For  the  protection  of  the  revenue  and  the  execution  of  these 
regulations,  there  shall,  at  the  following  named  points,  (and  such 
others  as  this  department  may  hereafter  deem  proper,)  nearest  to 
the  frontier  of  the  Confederate-  States,  on  rail  road  lines  before 
named,  be  organized  revenue  establishments,  to  be  known  as 
"  PtEVENUE  St.\tioxs,"  at  Avhich  shall  reside  an  officer  of  the  customs, 
known  as  a  Revenue  Guard,  whose  duties  shall  be  of  a  supervisory 
nature  over  all  merchandise  introduced,  as  hereinafter  provided. 
These  revenue  stations  shall  be  at  the  points  named  in  the  list 
licreunto  annexed. 

REVENUE  DEPOTS. 

4.  There  shall  be  established  at  the  places  hereinafter  named 
revenue  ports,  to  be  known  as  Revenue  Depots,  at  which  shall 
reside  a  chief  revenue  officer,  with  all  the  powers,  and  to  discharge 
all  the  duties  and  exercise  the  control  now  exercised  by  collectors 
of  customs  over  importations  by  sea  at  ports  of  cntr^';  which 
powers  and  duties  ;i re  hereinafter  defined  in  these  regulations. 


132 


These  revenue  depots  sliall  be  at  tlio  points  stated  in  tlic  list 
attaclicd  hereto. 

ACTION   ON  ARRIVAL  AT  REVENUE  STATIONS. 

5.  Immediately  on  the  arrival  of  any  rail  road  carrriage  or  train 
from  any  foreign  territory  contiguous  to  tlie  Confederate  States,  at 
any  of  the  revenue  stations  before  referred  to,  the  conductor  or 
other  person  in  charge  shall  be  required  to  produce  to  the  revenue 
guard  at  said  first  revenue  statioy,  a  manifest  in  triplicate  of  all 
the  goods,  wares  and  merchandise  brought  into  the  Confederate 
States  on  board  such  railway  carriage  or  train,  and  this  manifest 
shall  be  in  the  following  form: 

MANIFEST. 

Report  and  manifest  of  merchandise  laden  on  board  the  cars  of 
the  rail  road,  whereof 

is  conductor,  which  merchandise  was  taken  on  board  at  the  several 
places  specified  therein  in  the  contiguous  territory-. 


MARKS  DESCRIPTION 

I    OF    PACKAGES 

AXD  NO.  &  CONTENTS. 


WHERE  TAKEN 


FORWARDED. 


PLACE  OH 

PORT  OF 

DESTINATION. 


Date.  A.  B., 

Conductor, 
6.  It  shall  be  the  duty  of  tlie  revenue  guard  at  the  revenue 
station  aforesaid,  to  board  all  railway  trains  arriving  at  said  sta- 
tion, from  said  foreign  territorj^,  at  all  hours  of  the  day  and  night, 
to  receive  the  manifest  hereinbefore  required,  and  on  its  presenta- 
tion, to  see  that  the  goods  described  therein  are  placed  in  separate 
cars  from  those  in  which  mails  or  passengers  are  conveyed,  and  to 
place  on  each  of  said  freight  cars  revenue  locks  of  the  Confede- 
rate States  of  America,  (it  being  required  of  the  railroad  company 
transporting  such  goods,  to  provide  cars  suitable  for  such  goods, 
and  so  constructed  as  to  admit  of  such  locks  being  placed  thereon,) 
and  to  certify  on  the  original  and  duplicate  manliest  the  fact  of 
its  presentation,  in  the  following  form: 


1  QO 

loo 

CERTIFICATE  OF  MANIFEST. 
Revenue  Station  at 

day  of  18 

I  certify  this  to  be  the  original  (or  duplicate  as  the   case  may 
be)  manifest,  exhibited  to  me  on  (ho  above  date. 

A.  B., 
Revenue  Guard. 
The  original  manifest,  thus  certified,  shall  be  returned  to  the 
conductor;  tlio  duplicate  forwarded  under  seal  to  the  revenue 
ofBccr  at  the  first  revenue  depot  to  which  the  cars  arc  destined,  by 
the  shortest  route,  and  the  triplicate  filed  in  his  ofEcc,  after  being 
first  recorded  in  a  book  to  be  kept  by  him  for  tliat  purpose,  in  the 
following  form: 

MANIFEST  REGISTER. 


DATE  OF         XAME  OF 
RECEIPT.    I    RAILW'AV, 


NVMBER  OF    I  MARKS,   NUJIHERS   AND 
I         DESCRIPTION  OF 
CAR.  PCKGS.  AND  CONTENTS. 


DESTINATION. 


A  transcript  of  this  register  shall  be  rendered  monthly  to  the 
chief  revenue  oflicer,  at  the  revenue  depot  within  his  jurisdiction 
on  the  railroad  line  in  which  such  station  is  established.  -„ 

ACTION  ON  ARRIVAL  AT  RFA'RNUE  DEPOTS. 

On  the  arrival  of  the  railway  train  or  cars  at  the  first  revenue 
depot  Avithin  the  limits  of  tlie  Confederate  States,  the  conductor, 
or  other  person  in  charge  of  such  train,  shall  deliver  to  the  chief 
revenue  officer  residing  thereat,  the  original  manifest  presented 
to,  and  endorsed  with  the  certificate  of,  the  revenue  guard  at  the 
station  aforesaid,  and  also  to  deliver  to  the  said  chief  revenue 
oflicer  all  the  merchandise  described  in  said  manifest,  by  cither 
leaving  at  said  depot  all  tlio  lucked  cars  containing  the  same,. or 
depositing  said  goods  in  a  warehouse  of  deposit,  at  said  depot,  tu 
be  provided  for  that  i)urpose,  under   tlie   regulations  now  govern- 


134 

ing  bonded  warehouses,  or  as  may  be  otherwise  provided.  On 
such  delivery  being*  made,  and  an  examination  being  instituted  of 
the  train  by  said  revenue  officer,  he  shall,  if  satisfied  that  all  the 
merchandise  has  been  delivered,  furnish  to  the  Conductor,  or  other 
person  in  charge  of  the  train,  a  permit  in  the  following  form: 

Revenue  Depot  at 

day  of  "    18 

The  conductor  of  the  train  on  rail  road, 

arriving  at  this  depot  at  hour  minutes  this  date,  having 

delivered  to  me  all  the  merchandise  on  board  said  train,  has  per- 
mission to  proceed  to  a  further  destination. 

A.  B., 
Chief  Revenue  Officer. 

8.  Tlie  aforesaid  cliief  revenue  officer  sliall  be  furnished  with 
duplicate  keys  to  the  revenue  locks  placed  on  said  cars  by  the 
revenue  guard  at  the  frontier  revenue  station,  and  sliould  the  cars 
containing  such  goods  not  be  left  at  said  depot,  it  shall  be  his  duty 
to  unlock  the  cars  containing  such  goods,  and,  either  in  person  or 
by  deputy,  superintend  the  unloading  of  said  goods,  and  their 
deposit  in  the  warehouse  of  deposit  before  referred  to. 

FREE  GOODS. 

9.  Should  any  portion  of  the  merchandise  thus  transported  on 
said  cars  be  composed  of  articles  exempted  by  law  from  the  pay- 
ment of  duty,  and  of  a  character  to  admit  of  a  speedy  and  satis- 
factory examination  at  the  revenue  depots,  and  such  goods  are  in- 
tended to  be  lauded  at  interior  places  on  said  rail  road  or  its  con- 
nections beyond  the  aforesaid  first  revenue  depots,  it  shall  be  per- 
mitted for  such  merchandise  to  remain  on  board  said  train  and 
pass  to  such  further  destination,  on  the  conductor  furnishing  to 
said  chief  revenue  officer  at  the  revenue  depot  a  schedule  in  dupli- 
cate, in  the  following  form  : 


135 

Sclied ale  of  free  goods  introduced   into  tlio  Oonfoderato  States  of 
America,    over  the  rail   road    from 


NUMBER  OP 
CARS. 


MARKS  AXD 

NUMBERS. 


PACKAGES 
AXD 

CONTENTS. 


TO  WHOM 
AND    WnERE 

CONSIGNED. 


And  on  the  examination  being  satisfactory,  the  aforesaid  reve- 
nue officer  shall  return  the  sclicdulc  to  the  conductor,  with  a  per- 
mit endorsed  thereon,  to  deliver  the  same  in  the  following-  form  : 

FORM  OF  PERMIT. 

Kcvcnuc  Depot  at 

day  of  18 

The  goods  described  in  the  witliin  schedule,  having  been  exam- 
ined b}^  me  and  found  to  be  exempted  by  law  from  the  payment  of 
duty,  permission  is  hereby  given  to  deliver  the  same  at  the  places 
stated  therein  : 

A.  B., 
Chief  Ite venue  Officer. 
The  duplicate  of  the  schedule  sliall  be  filed  in  the  office  of  said 
chief  revenue  officer,  and  recorded  by  him  in  a  book  to  be  kept  for 
tliat  purpose,  in  the  following  form  : 

Register  of  free  goods   brought  into   the  Confederate   States  of 
America,  through  the  revenue  depot  at 


NAME  OP 
BAILRO.VD. 


P.VCEAQES  AND 
CONTEXTS. 


DESTINATION. 


A  copy  of  the  above  register  siiall  be  rendered  monthly  to  the 
Treasury  Department,  as  an  abstract  of  the  free  goods  introduced 
through  said  revenue  depot.  Should,  however,  from  the  cliaracter 
of  the  goods,  such  examinations  be  impracticable,  they  will  be  re- 
quired to  be  left  at  said  revenue  depot  and  disposed  of  under 
proper  permits,  to  issue  for  tiie  same  on  entry,  under  the  provisions 
of  these  regulations. 


136 

DUTIABLE  MERCHANDISE. 

10.  Dutiable  merchandise  arriving  on  said  traijis  may  also  be  im- 
mediately forwarded  to  their  destination  on  permits  for  the  same, 
as  hereinafter  provided,  being  in  the  possession  of  said  chief  reve- 
nue oflScer  at  the  time  of  arrival  of  said  cars,  and  on  so  doing,  he 
shall  furnish  to  said  conductor  a  permit  in  the  following  form  : 

Eevenue  Depot  at 

day  of  18 

Permission  is  hereby  given  to  transfer  the  following  described 
goods  to  their  destination  within  the  territory  of  the  Confederate 
States  of  America. 

(Here  describe  the  goods  hy  marks,  numbers  and  description  of 
packages  and  general  contents  :) 

A.  B., 
Chief  Revenue  Officer. 

11,  The  manifests  presented  by  the  conductor  of  all  cars  arriving 
at  said  revenue  depot,  shall  be  consecutively  numbered  and  recor- 
ded by  the  revenue  officer,  in  a  book  kept  by  him  for  that  purpose, 
in  the  following  form  : 

REGISTER  OF  MANIFEST. 


DATE  OF 
RKCISIER 


NUMBER  OF 
MAXIFtST. 

RAIL- 
RO.U). 

[name.] 

MARKS,  N'UMBERS, 

DESCRIPTION  OF  PACKAGES 

AND  CONTENTS. 


TIME  AND  MODE 

OP 

DISPOSITION. 


In  this  register  the  time  and  mode  of  disposition  shall  explain 
when  the  goods  passed  from  the  custody  of  said  revenue  officer, 
and  whether  forwarded  by  the  same  train  by  which  they  arrived, 
or  at  some  other  period,  and  by  other  conveyance  ;  and  a  copy  of 
this  register  shall  be  monthly  rendered  to  the  Treasury  Depart- 
ment, as  a  record  of  the  transactions  at  said  revenue  depot. 

12.  For  the  proper  discharge  of  the  aforesaid  duties,  the  chief 
revenue  officer  at  the  revenue  depots  shall  board  all  trains  on  ar- 
rival, at  all  hours  <if  the  day  and  night,  cither  in  person  or  by  dep- 


137 

nt}',  and  sliall  be  aocossiblo  at  all  lionrs  by  liavino-  jn's  office  con- 
stantly opened. 

TASSENGER  BAGGAGE. 

13.  The  bag'g-ag-e  of  all  passcng'ers  passing  over  the  railfoad 
routes  before  named,  on  arrival  at  the  aforesaid  revenue  station  or 
depots,  shall  be  subject  to  the  ins[)oction  and  examinations  of  either 
the  revenue  g'uard  at  such  stations,  or  revenue  officer  at  such  reve- 
nue depots,  and  any  baggage  that  may  be  intended  to  be  landed  at 
places  between  the  revenue  stations  and  first  revenue  depots,  may 
be  examined  by  the  revenue  guard,  and  if  containing-  no  articles 
subject  to  duty,  shall  be  landed  at  the  intermediate  place  named, 
by  having-  the  following  permit,  signed  by  the  said  revenue  guard, 
pasted  permanently  on  the  trunk,  A'alise,  carpet-bag,  or  other  en- 
velop of  such  baggage,  and  the  }ierniit  shall  be  in  tlie  following 
form  : 

BAGGAGE  PERMIT. 

Kevcuue  Station,  at 

18 
Passenger  baggage  examined,  and  may  be  delivered. 

A.  B., 
llevenue  Guard. 

BAGGAGE  CONTAINING  DUTIABLE  MERCHANDISE. 

14.  Should,  however,  dutiable  articles  be  found  in  such  baggage, 
the  trunk  or  other  package  containing  the  same  must  be  placed  in 
the  car  with  the  merchandise,  and  under  the  revenue  lock,  as  before 
required,  and  the  fact  noticed  in  the  manifest;  and  such  baggage 
shall  be  delivered  with  the  other  merchandise,  to  the  chief  revenue 
officer  at  the  revenue  depot,  under  the  foregoing  regulations. 

DISPOSITION  OF    BAGGAGE  AT  REVENUE   DEPOTS. 

1").  Passenger  baggage  destined  for  places  beyond  or  more 
interior  than  the  revenue  depot,  must  be  examined  by  the  chief 
revenue  officer  at  said  revenue  depol,  and  if  they  are  found  not  to 


138 

contain  any  merchandise  subject  to  duty,  may  pass  to  their  des- 
tination hj  having  a  permit  in  the  same  form  as  that  provided  for 
revenue  stations,  signed  by  the  chief  revenue  officer,  pasted  thereon. 
Should,  however,  such  baggage  contain  dutiable  merchandise, 
the  trunks  or  other  package  in  which  said  baggage  is  contained, 
shall  be  deposited  at  said  revenue  depot,  as  hereinbefore  provided 
for  regular  merchandise. 

DISPOSITION  OF  MERCHANDISE  AT  REVENUE  DEPOTS. 

16.  All  merchandise  delivered  into  the  custody  of  the  chief 
revenue  officer,  at  revenue  depots,  as  aforesaid,  and  not  disposed 
of  as  heretofore  provided,  may  be  disposed  of  in  accordance  with 
the  following  regulations: 

Entries  may  be  made  of  merchandise  arriving  at  revenue  depots, 
under  all  the  provisions  of  existing  laws,  and  the  regulations  of 
the  Department,  for  consumption  and  payment  of  duties  or  ware- 
housing and  withdrawals,  and  on  these  entries,  as  full  compliance 
shall  be  required  of  all  laws  and  regulations  relating  thereto,  as 
if  such  were  made  at  ports  of  entry  or  delivery. 

IT.  In  addition  to  the  deliver}^  of  merchandise  on  such  entries, 
it  shall  be  permitted  to  deliver  the  same,  on  entries  being  made 
under  the  provisions  of  the  following  regulations,  viz: 

Entry  of  mercliaiulise  iil  port  o!  ilcstiiuitioii,  unpolled  or  brought  in  the 
Confederate  States  tlirongh  a  revenne  depot. 

Importers  of  merchandise,  residing  at  any  port  of  entry  or  port 
of  delivery  within  the  Confederate  States  of  America,  may  be 
permitted  to  introduce  goods  into  said  Confederacy,  from  any 
foreign  territory  contiguous  thereto,  through  and  by  way  of  any 
revenue  depot  provided  for  in  the  foregoing  regulations,  on  present- 
ing to  the  collector  at  such  depot  all  the  documents  (with  the 
exception  of  substituting  the  railway  receipt  for  bill  of  lading) 
now  required  by  law  and  treasury  regulations,  for  the  entry  of 
imported  merchandise,  and  making  due  entry  of  the  same  for  either 


139 

consumption  or  warcliousing',  stating*  therein  the  fiict  of  importa- 
tion tlirong'h  a  revenue  depot,  and  substituting  in  the  form  of  entry 
now  provided  for,  tlie  name  of  sucli  revenue  depot,  and  State  where 
located,  for  tlio  name  of  vessel  and  master;  also,  furnishing  a 
schedule  describing  the  goods  as  described  in  the  invoice  and 
cntrj',  and  executing,  in  addition  to  the  bonds  now  required  by  law, 
a  bond  in  a  penal  sum  equal  to  double  the  invoice  value  of  the 
goods,  conditioned  to  produce  the  said  goods  and  deliver  them  to 
the  collector  Avith  whom  sucli  entries  shall  I)e  made,  within  a 
period  of  time  to  be  stated  in  sucli  bond;  and  this  bond  shall  be  in 
the  following  form: 

IMPORTATION  BOND. 

Know  all  men  by  these  presents,  that  wo, 
as  principals,  and  as  sureties,  arc  held  bound 

unto  the  Confederate  States  of  America,  in  the  sum  of 

dollars,  for  the  payment  Avhcreof  to  the  Confederate  States 
we  firmly  bind  ourselves,  our  heirs,  executors,  administrators  and 
assigns,  jointly  and  severally. 

As  witness  our  hands  and  seals,   this  day  of 

eighteen  hundred  and 
The  condition  of  this  obligation  is  such,  that  if  the  above 
bounden  principals,  or  either  of  them,  or  either  of  their  heirs, 
executors,  administrators  or  assigns,  shall,  within 
days  from  the  date  hereof,  or  within  such  further  time  as  the 
Secretary  of  the  Treasury  may,  on  application  of  any  of  them 
before  said  day,  allow,  or  in  case  of  delay  from  unavoidable  acci- 
dent, within  a  reasonable  time  thereafter,  transport  from  the  revenue 
depot  of  the  Confederate  States,  at  in  the  State  of 

by  (here  name  the  route)  the  merchandise  described  in  an  entry 
made  at  the  Custom  House  at  this  date,  for  (here 

name  the  class  of  entry)  as  per  margin,  (describe  on  the  margin 
the  merchandise,)  and  shall  deliver  the  same  to  the  Collector  at 
^aid  port  of  (here  name  the  ])ort  where  the  bond  is  executed,)  in 


140 

tlie  same  condition,  and  in  the  identical  packages  as  bronglit  into 
the  Confederate  States,  and  delivered  to  the  revenue  officer  at  the 
said  revenue  depot,  at  or,  failing  so  to  do,  shall  pay 

to  the  Collector,  or  i)ropcr  collecting  officer  of  the  Confederate 
States,  at  the  port  of  (here  name  the  port  where  the  entry  is  made) 
the  full  sum  stated  in  the  bond,  then  this  obligation  is  to  be  void, 
otherwise  it  shall  remain  in  full  force  and  virtue,  and  be  enforced 
by  due  process  of  law. 

Scaled  and  delivered  in  presence  of 

On  the  execution  of  this  bond,  the  Collector  at  the  port  of  entry 
shall  issue  a  permit  directed  to  the  revenue  officer  at  the  revenue 
depot  through  which  the  goods  are  to  be  introduced  for  transpor- 
tation, which  shall  be  in  the  following  form: 

PERMIT  FOR  INAVARD  TRANSPORTATION. 

District  of 
Port  of 

day  of  18 

To  the  chief  revenue  officer 
of  the  revenue  depot  at 

Bond  having  been  given  to  me  at  this  office  for  the   delivery  to 
me  at  this  port,  of  the  following  merchandise  hero  entered,  for 
(state  kind  of  entry,)         viz: 

(Here  describe  the  goods  by  marks,  numbers  and  description, 
as  on  the  entry) 
Imported  through  your  revenu!!  depot  by 

from  you  will  deliver  the 

same. 

Witness  my  hand  and  official  seal,  the  date 

[L.  S.] 

above  written. 

A.  B, 

Collector. 
This  permit   shall    Ijc  delivered   to   the    importer,    and   on   its 


141 

presentation  to  the  chief  revenue  officer  at  the  revenue  depot  at 
wliicli  said  goods  are  to  arrive,  they  shall  be  delivered  by  him, 
for  forwarding  to  the  person  presenting  tlie  permit,  as  heretofore 
provided,  and  the  schedule  furnished  with  said  bond  shall  be,  by 
the  Collector  with  whom  the  entry  is  made,  forwarded  by  mail  to 
the  chief  revenue  officer  at  the  revenue  depot  through  which  the 
goods  arc  introduced,  and  on  its  receipt  by  said  revenue  officer,  it 
shall  be  his  duty  to  compare  it  with  the  permit  for  said  goods,  (if 
such  permit  litis  been  received,  or  immediately  on  its  being  re- 
ceived,) and  to  notify  the  Collector  forwarding  the  same  of  any 
discrepancies  between  said  schedule  and  permit. 

DISPOSITION  OF  GOODS  ON  ARRIVAL  AT  DESTINATIONS. 

18.  On  arrival  at  the  port  of  destination  of  goods  brought  into 
the  Confederate  States  through  revenue  depots,  and  entered  under 
the  provisions  of  these  regulations,  they  shall  be  delivered  to  the 
Collector  at  said  port,  by  depositing  the  same  in  warehouse,  and 
taking  the  receipt  of  the  custom  officer  in  charge  of  the  same,  if 
the  goods  have  been  entered  for  warehousing;  or  if  the  entry  be 
for  consumption,  by  notifying  the  surveyor  of  the  port  of  the  fact 
of  arrival,  and  placing  the  ^amc  in  charge  of  an  inspection  officer 
of  the  customs,  (which  it  shall  be  the  duty  of  the  surveyor  to 
detail  for  that  purpose,)  taking  his  receipt  for  the  same. 

19.  Delay  attending  a  delivery  to  an  inspection  officer  may  be 
avoided  on  entries  for  consumption,  by  the  importer  notifying  the 
Collector  of  the  arrival  of  such  goods,  and  requesting  him  to  select 
the  packages  required  for  examination,  which  it  shall  be  the  duty 
of  said  Collector  to  do,  by  designating  the  same  on  the  invoice  and 
entry,  and  issuing  a  permit  to  the  surveyor  to  deliver  said  packages 
to  the  appraisers'  store,  which*  permit  shall  be  in  the  following 
form : 

PERMIT  FOR  SAMPLES. 
District  of 
Port  of 
To  the  surveyor  day  of  18 

20 


142 

You  will  cause  to  be  sent  to  the  appraisers'  store  for  examin- 
ation the  following  merchandise : 

imported  by  through  the  revenue 

depot  at  foi" 

landed  at 

A.  B., 

Collector. 

20.  If  all  the  packages  are  not  required  for  samples,  the  residue 
may  be  delivered  to  the  importer  on  his  paying  the  duty  estimated 
on  the  entry,  executing  a  bond  in  the  form  and  manner  now  re- 
quired by  law  and  treasury  regulations,  on  the  delivery  of  other 
than  sample  packages  on  entry  of  merchandise  imported  from  for- 
eign ports  by  sea. 

CANCELLATION  OF  IMPORTATION  BONDS. 

21.  The  bonds  executed  for  the  transportation  of  goods  from 
revenue  depots,  shall  be  cancelled  on  the  receipt  of  the  assistant 
"store-keeper  in  charge  of  the  warehouse  in  which  they  are  deposi- 
ted, and  the  completion  of  all  examinations  and  final  liquidation  of 
warehouse  entries,  or  if  the  entry  be  for  consumption,  on  the  final 
liquidation  of  said  entry. 

EXAMINATIONS   AND  APPRAISEMENTS. 

22.  All  examinations  necessary  to  ascertain  the  quantities  and 
value  of  goods  imported  through  the  revenue  depots,  as  herein  pro- 
vided, shall  be  conducted  in  the  same  manner  as  is  now  required 
for  merchandise  imported  directly  by  sea. 

ABSTRACTS,  RECORDS  AND  RETURNS. 

23.  The  abstracts,  records  and  returns  of  all  goods  introduced 
by  way  of  revenue  depots,  shall  be  the  same  as  those  on  importa- 
tions by  sea,  substituting  the  word  "inland,"  and  name  of  revenue 
depot,  for  that  of  vessel  and  master. 

24.  On  the  establishment,  by  the  Department,  of  inland  revenue 
posts,  for  the  entry  of  merchandise  and  other  revenue  purposes,  all 


143 

the  provisions  'of  lliesc  regulations  sliall  apply  to  such,  in  the 
same  manner  as  hereinbefore  provided  for  ports  of  entry  or  de- 
livery, and  the  duties  hereinbefore  required  to  be  discharged  by 
surveyors  shall,  at  places  where  there  are  no  survej^ors,  be  per- 
formed by  the  chief  revenue  officer  at  such  posts,  or  such  other 
ofiBcer  as  he,  or  this  Department,  may  designate  for  that  dutj'. 

BONDS  FROM  RAIL  ROAD  COMPANIES. 

25.  All  rail  road  companies  over  whose  lines  goods  are  intended 
to  be  introduced  into  the  Confederate  States,  from  foreign  contig- 
uous territory,  shall  be  authorized  to  do  so,  on  filing  in  the  Treas- 
ury Department  a  bond  executed  to  the  Confederate  States  of 
America,  in  a  sum  to  be  fixed  by  the  Secretary  of  the  Treasury, 
obligating  themselves  to  tlic  faithful  execution  of  the  revenue 
laws  of  the  Confederate  States,  and  the  regulations  of  the  Treas- 
ury Department,  so  fiir  as  relates  to  the  correctness  of  manifest, 
and  their  custody  of  the  merchandise  transported;  and  under  said 
bond,  they  shall  be  responsible  for  all  frauds  committed  or  at- 
tempted by  conductors  or  other  persons  in  their  employ,  and 
while  the  merchandise  is  in  their  custody;  and  the  form  of  this 
obligation  shall  be  lixcd  and  determined  by  this  Department. 

DELIVERY  OF  GOODS  BETWEEN  THE  FRONTIER  AND  THE  FIRST 
REVENUE  DEPOT. 

2G.  Wlicre  goods  are  to  be  delivered  by  railroad  at  any  place 
between  the  frontier  and  the  first  revenue  depot,  the  Collector  at 
such  depot  may  authorize  the  rail  road  company  in  possession  of 
such  goods  to  receive  entries  and  to  collect  the  duties  chargeable 
upon  the  same;  and  in  such  cases,  the  manifest  delivered  to  the 
revenue  guard  shall  declare  the  goods  so  to  be  delivered,  and  the 
rail  road  company  shall  account  for  the  entries  and  pay  over  the 
duties  to  the  said  Collector,  of  all  goods  delivered,  or  shall  ware- 
house tlie  same  at  their  depots,  according  to  the  warehousing  reg- 
ulations. 


144 

PASSENGERS'  BAGGAGE  TO  BE  DELIVERED  BETWEEN  THE  FRONTIER 
AND  THE  FIRST  REVENUE  DEPOT. 

21,  Such  baggage  as  is  above  described  may  be  examined  on 
the  train  before  it  reaches  the  place  at  which  it  is  to  be  delivered, 
by  an  agent  of  the  rail  road  company,  to  be  approved  by  the  Col- 
lector at  the  revenue  depot;  and  in  case  dutiable  goods  are  found 
therein,  the  baggage  must  be  taken  to  the  revenue  depot,  and 
dealt  with  according  to  law. 

RAILROADS  WHERE  NO  REVENUE  STATION  IS  LOCATED. 

28.  On  lines  where  no  revenue  station  is  located,  the  duties 
required  to  be  discharged  by  conductors  and  by  the  revenue 
guard,  at  such  station  shall,  as  far  as  the  change  of  circumstances 
require,  be  discharged  at  the  revenue  depot,  by  the  conductors  and 
officers  there. 

Treasury  Department,  March  12,  1861. 


Note. — The  lists  of  rail  road  lines,  revenue  Btations  and  revenue  depots,  referred  to  in  the  fore- 
going regulations,  are  not  added,  as  the  change  in  the  frontiers,  by  the  extension  of  the  Confede- 
racy, will  require  the  issue  of  new  lists  instead  of  those  originally  acconipanj'ing  this  Circular. 


CONFEDERATE  STATES  OF  AMERICA, 
Montgomery,  March  23,  1861. 

The  following  regulations  have  been  adopted  in  relation  to 
Express  Carriers,  and  must  be  carefulle  yxccutcd  by  all  persons 
engaged  in  the  collection  of  the  revenues. 

C.  G.  MEMMINGER, 
Secretary  of  the  Treasury. 


AS  TO  EXPRESS  CARRIERS. 

March  23,  1861. 

The  Express  Carriers  authorized  by  this  Department  maj'  enter 
the  Confederate  States,  and  deliver  goods,  under  the  following 
regulations: 

1.  The  owners  of  such  express  shall  file  in  this  Department  a 
bond  to  the  Confederate  States  of  America,  with  sufficient  sure- 
ties, in  a  sum  to  be  fixed  by  the  Secretary  of  the  Treasury,  obligating 
themselves  to  the  faithful  execution  of  the  revenue  laws  of  the 
Confederate  States  of  America  and  the  regulations  of  the  Treasury 
Department;  and  that  they  shall  account  for  all  frauds  and  omis- 
sions of  their  agents  or  persons  in  their  em[)h)yincnt,  affecting  the 
interests  of  the  Confederate  States  of  America. 

2.  A  commission  shall  then  issue,  appointing  the  said  express 
company  agents  to  collect  the  revenue  upon  all  goods  imported  in 
their  express  carriages  into  the  Confederate  States,  and  thereupon, 
the  owners  and  all  agents  of  the  express  companies  in  the  Confed- 
erate States  shall  take  an  oath  faithfully  to  discharge  the  duties 
assigned  them  by  the  regulations  of  the  Treasury,  and  by  the  laws 
of  the  Confederate  States. 

3.  At  the  first  revenue  station  or  depot,  the  express  agent  shall 


146 

produce  to  tlie  revenue  guard,  in  triplicate,  separate  schedules  of  all 
goods  to  be  left  at  each  revenue  depot,  and  at  the  final  destination 
of  the  goods,  and  of  all  goods  to  be  delivered  on  the  way,  before 
arrival  at  such  revenue  depot,  and  one  of  these  schedules  shall  be 
delivered  to  the  express  agent,  certified  by  the  revenue  guard ;  an- 
other shall  be  kept  by  the  revenue  guard,  and  entered  in  his  book ; 
the  third  shall  be  forwarded,  under  seal,  by  the  revenue  guard,  by 
the  speediest  route,  to  the  revenue  depot  at  or  next  to  the  point  of 
delivery  of  the  said  goods;  whereupon,  the  said  express  carrier  shall 
be  authorized  to  carry  on  the  said  goods,  and  to  levy  and  collect 
the  duties  chargeable  thereon,  and  to  deliver  the  said  goods  to  the 
consignee  or  owner  upon  the  road  before  reaching  the  revenue  de- 
pot; and  for  all  goods  so  delivered,  the  express  carrier  shall  be 
bound  to  pay  the  duties. 

4.  Upon  arrival  at  the  revenue  depot,  the  express  carrier  shall 
pay  over  to  the  Collector  all  such  duties,  and  shall  deliver  to  him 
sworn  invoices  of  all  the  goods  which  have  been  delivered  on  the 
way,  upon  which  shall  be  entered  tlie  duties  charged;  and  all  the 
goods  consigned  to  said  revenue  depot  shall  be  regularly  entered 
therein,  or  placed  in  a  bonded  warehouse,  according  to  law,  and  as 
to  any  goods  destined  for  places  beyond  such  revenue  depot,  the 
same  arrangements  shall  take  effect  as  have  been  already  directed 
before  and  at  reaching  such  depot. 

5.  Goods  in  transit  by  express  from  one  part  of  the  Confederate 
States  through  foreign  territory,  returning  into  the  Confederate 
States,  may  pass  free  under  the  following  regulation  : 

6.  The  express  agent  shall  produce  at  the  revenue  depot  or  sta- 
tion nearest  the  frontier  at  which  tlie  goods  are  to  pass  out,  a  mani- 
fest in  triplicate  of  the  said  goods,  in  the  form  required  in  Treas- 
ury Circular  No.  3,  page  485,  one  of  Avhich  shall  be  delivered  to 
the  officer,  to  be  entered  by  him;  one  to  the  express  agent,  cer- 
tified by  the  officer  of  the  customs;  and  the  third  shall  be  sent  to 
the  revenue  station  or  depot  nearest  the  point  at  which  the  said 
express  carriage  shall  return  into  the  Confederate  States;  and 


147 

upon  prodnction  of  the  said  manifest,  certified,  as  aforesaid,  to  the 
revenue  officer  at  the  station  or  depot  at  which  they  return,  as  afore- 
said, the  goods  mentioned  in  said  manifest  sliall  he  permitted  to 
enter  free  of  duty. 

1.  Where  goods  in  cliarg'e  of  an  express  carrier  arc  in  transit  to 
and  from  different  places  in  foreign  territory  througli  tlie  Confed- 
erate States,  the  free  transit  may  be  allowed  under  the  following 
regulations: 

The  express  agent  shall  produce,  at  the  station  or.  depot  nearest 
the  point  Avhere  the  train  enters  the  Confederate  States,  a  manifest 
as  in  cases  of  transit  out  of  the  Confederate  States,  which  shall 
be  forwarded  and  produced  to  the  custom  house  officer  nearest 
the  point  at  which  the  express  carriage  goes  out  of  the  Confede- 
rate States,  and  if  the  revenue  officer  is  satisfied  that  all  the  goods 
in  the  manifest  remain  in  the  carriage  and  are  there  taken  out  of 
the  Confederate  States,  he  shall  certify  accordingly  on  the  mani- 
fest, and  if  there  be  -any  parcels  not  produced,  tlie  express  com- 
pany shall  be  liable  to  pay  the  duties  thereon;  and,  to  the  end 
that  the  examination  may  be  satisfactory,  the  invoices  of  all  the 
parcels  must  be  exhibited,  if  required. 


CONFEDERATE    STATES    OF    AMERICA, 
TREASURY  DEPARTMENT,  Montgomery,  April  5tli,  1861. 

The  following  regulations  are  established  for  the  entry  and 
transportation  of  goods  and  passengers  by  rail  road  companies, 
which  have  duly  been  admitted  as  agents  of  the  revenue  service 
in  the  Confederate  States. 

C.  G.  MEMMINGER, 

Secretary  of  Treasury. 


1.  The  rail  road  companies  chartered  by  any  of  the  Confederate 
States,  may  be  appointed  agents  in  the  revenue  service  by  the 
Secretary  of  tlie  Treasury,  on  filing  a  bond  with  sufficient  sureties 
in  such  amount  as  shall  be  approved  by  said  Secretary,  with 
condition  to  account  for  all  goods,  wares  and  merchandise  placed 
in  their  possession  as  such  agents,  and  for  all  duties  chargeable 
thereon;  and  also  that  said  company  will,  by  its  agents  and  officers, 
faithfully  observe  and  execute  the  revenue  laws  of  the  Confederate 
States  of  America,  enacted  or  to  be  enacted,  and  the  rules  and 
regulations  of  the  Treasury  Department  of  said  Confederate  States, 
established  or  to  be  established,  so  far  as  the  same  may  be  appli- 
cable to  the  duties  required  or  to  be  required  of  said  rail  road 
company,  and  to  account  for  all  frauds  and  omissions  of  their  agents, 
or  of  persons  in  their  employment  affecting  the  interests  of  the 
Confederate  States  of  America;  and  furthermore,  to  cause  all  written 
or  printed  orders  to  or  from  any  officers  of  the  Treasury  Depart- 
ment, or  from  any  revenue  officer  or  station,  to  be  forthwith 
forwarded  to  the  person  or  place,  to  whom  or  to  which  it  shall  or 
may  be  addressed  or  directed,  without  delay. 

2.  Upon  filing  such  bond,  the  company  shall  cause  each  and 
every  of  its  officers,  who  shall  have  charge  of  dutiable  goods  and 


149 


bag-gage  of  passengers,  to  take  an  oath,  faithfully  to  execute  the 
revenue  laws  of  the  Confederate  States,  and  the  regulations  of  the 
Treasury  Department;  whereupon,  a  commission  shall  be  issued 
from  the  Treasury  Department,  authorizing  the  said  company  to 
become  an  agent  in  the  revenue  service  of  the  Confederate  States. 
3.  On  the  arrival  from  a  foreign  port  or  place  of  any  goods 
intended  for  immediate  transportation  to  any  foreign  place,  and 
which  goods  shall  appear  b}^  the  invoice,  bills  of  lading  and 
manifest,  or  other  satisfactory  evidence,  have  been  shipped  to  the 
Confederate  States  in  transit,  and  for  exportation,  the  consignee 
or  agent  may  make  entry  in  triplicate,  setting  forth  the  route  by 
which  the  goods  are  to  be  forwarded.  The  form  of  entry  shall  be 
as  follows: 

FORM. 

Entry  for  exportation  in  bond  to 

Custom  House  186 

Entry  of  Merchandise  imported  into  this  district  by 
on  the  day  of 

18()     ,  in  the  Master, 

from  to  be  exported  in  bond 

to  in  by 

way  of 


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4.  This  entry  shall  bo  verified  by  the  oath  or  affirmation  of  llic 
consignee  or  agent,  in  the  form  prescribed  by  the  lOtth  section  of 
the  act  of  1790,  in  the  form  following: 
21 


150 

FORM. 

I,  do  solemnly,  sincerely  and  truly  swear, 

that  the  entry  now  subscribed  with  my  name,  and  delivered  by  me 
to  the  Collector  of  the  district  of 

,  contains  a  just  and  true  account  of  all 
the  g'oods,  wares  and  merchandise  contained  in  the  several  pack- 
ages therein  mentioned;  that  they  arc  brought  into  this  district 
solely  for  the  purpose  of  being  transported  by  way  of 

,  with  the  intention  of  being  immediately 
carried  without  the  limits  of  the  Confederate  States  of  America, 
and  are  not  intended,  directly  or  indirectly,  to  be  sold,  exchanged 
or  consumed  within  the  limits  of  the  Confederate  States  of  America; 
and  I  do  further  swear  that  if  I  shall  hereafter  know  that  the  whole, 
or  any  part  of  said  goods,  wares  or  merchandise  shall  have  been 
sold,  alienated,  exchanged  or  consumed  within  the  limits  of  the 
Confederate  States  of  America,  I  will  immediately  report  the  same 
with  the  circumstances  thereof,  truly,  to  the  Collector  of  this 
district. 
So  help  me  God. 

Sworn  before  me,  this  day  of 

186     . 

Collector. 

5.  The  entry  having  been  compared  with  the  invoice,  and  the 
duties  estimated,  the  Collector  shall  issue  a  permit  directing  the 
inspector  having  charge  of  the  vessel  in  which  the  goods  may 
have  been  imported,  to  deliver  the  same  to  the  rail  road  company 
authorized  to  act  as  revenue  agent  at  the  said  port;  and  the 
Collector  sliall  dispatch  a  duplicate  copy  of  the  entry  to  the 
revenue  officer  at  the  revenue  station  on  the  frontier. 

6.  The  rail  road  companj^  shall,  under  the  permit  of  the  Collector, 
receive  the  goods  from  tlic  vessel  in  which  they  are  imported,  and 
shall  become  immediately  answerable  for  their  actual  transit 
through  the  Confederate  States  to  a  foreign  territory,  and  shall 
immediately  place  the  same  in  a  closed  warehouse,  under  their  own 


151 

charge,  or  in  the  cars,  to  be  immediately  forwarded  to  their 
destination  beyond  the  Confederacy,  and  they  shall  be  bound  in  no 
event  to  allow  the  goods  to  pass  out  of  their  possession,  except 
it  be  into  the  possession  of  another  rail  road  company,  on  the  same 
continuous  route,  which  company  shall  also  be  a  duly,  admitted 
agent  in  the  revenue  service. 

T.  Whenever  the  said  goods  shall  commence  their  transit  from 
the  said  port,  the  rail  road  company  shall  prepare  a  manifest 
thereof  in  duplicate,  one  of  which  shall  be  delivered  to  the  con- 
ductor of  the  train,  and  the  other  to  the  Collector, who  shall  compare 
the  same  with  the  entry,  and  if  found  correct,  shall  certify  and 
forward  the  same  to  the  revenue  officer  at  the  revenue  station  on 
the  frontier,  and  within  thirty  days  from  the  date  of  such  manifest, 
the  said  company  shall  produce  to  the  Collector  of  said  seaport,  a 
certificate  from  the  revenue  officer  at  the  revenue  station  nearest 
the  frontier,  on  the  route  by  which  the  transit  was  made,  showing 
that  the  identical  parcels  or  packages  of  goods  had  passed  over 
the  frontier,  into  the  adjacent  territory:  in  default  whereof,  the 
said  company  shall  be  bound  to  pay  to  the  Confederate  S^tes  the 
invoice  value  of  any  parcel  or  package  of  goods  which  shall  not  be 
so  certified,  as  aforesaid,  within  the  said  thirty  days. 

8.  A  consignee  of  goods  consigned  to  a  place  beyond  the 
frontier,  after  their  entry  as  aforesaid,  and  before  they  are  loaded, 
may  transfer  his  permit,  with  the  consent  of  the  Collector  of  the 
port,  to  an}'  rail  road  company  which  has  been  appointed  a  revenue 
agent  at  said  port,  and  such  transfer  shall  charge  upon  the  said 
rail  road  company  the  same  duties  in  all  respects,  as  if  the  permit 
had  originally  been  given  to  such  company. 

9.  Rail  road  companies  which  shall  be  duly  commissioned  as 
revenue  agents,  as  aforesaid,  and  whose  officers  and  agents  have 
been  duly  sworn,  shall  be  admitted  to  the  same  privileges  in 
respect  to  goods  to  be  delivered  at  way  stations,  as  are  allowed 
the  express  carriers  by  Treasury  Circular  No.  4.  Upon  the  arrival 
of  any  rail  road  train  at  the  frontier,  the  conductor  shall  produce 


152 

to  the  revenue  guard,  in  duplicate,  a  schedule  of  all  goods  to  be 
delivered  between  the  frontier  and  the  first  revenue  depot;  also,  a 
schedule  of  all  goods  to  be  delivered  at,  and  beyond,  such  revenue 
depot;  and  if,  on  the  continuous  route  of  the  said  rail  road,  or  its 
connections,  there  shall  be,  further-  on,  another  revenue  depot,  or 
place  of  delivery,  at  which  it  is  desired  to  deliver  goods,  a  further 
schedule  shall  be  added  of  the  goods  to  be  delivered  on  the  way, 
and  at  such  other  depot  or  place  of  delivery.  One  set  of  these 
schedules  shall  be  delivered  to  the  revenue  guard,  and  shall  be 
forwarded  by  him  to  the  Collector,  with  whom  such  rail  road 
company  is  required  by  these  regulations  to  account;  the  other 
set  of  schedules  shall  be  certified  by  said  revenue  guard,  and 
delivered  to  the  conductor,  to  be  produced  by  him  as  a  permit  to 
pass  the  goods  to  the  point  named  in  the  schedule. 

10.  The  said  rail  road  company  shall  thereupon  be  authorized  to 
levy  and  collect  all  duties  which  may  be  chargeable  upon  all  goods 
to  be  delivered  by  them  at  the  way  stations  as  aforesaid,  and  to  that 
end  they  shall  require  sworn  invoices  to  be  delivered  wnth  every 
parcel  of  goods,  and  they  and  their  agents  are  required  to  open 
and  examine  any  goods  which  they  have  reason  to  suspect  as  not 
being  fairly  invoiced,  and  they  shall  assess  the  true  value,  at  the 
same  rates  with  the  seaports,  and  detain  the  goods  until  the  duties 
are  paid. 

11.  The  rail  road  company  which  shall  bring  the  dutiable  goods 
across  the  frontier  into  the  Confederate  States  shall  be  liable  for 
the  duties  on  all  goods  set  forth  in  the  schedules  aforesaid,  which 
shall  not  have  been  delivered  to  the  Collector  at  some  revenue 
de]3ot,  or  place  of  delivery.  Such  rail  road  company  is  to  be  held 
charged  with  the  liability  of  other  rail  road  companies  which  may 
be  connected  with  it  on  any  through  route,  and  shall  be  bound  to 
settle  with  the  Treasury  Department  iu  the  same  manner  as  though 
the  other  railroad  companies  were  its  authorised  agents. 

12.  On  the  Lst  and  15th  days  of  every  month,  each  rail  road 
company  shall  account  with,  and  pay  over  to  such  revenue  officer 


•     153 

as  the  Secretary  of  the  Treasury  may  appoint,  the  amount  of  all 
duties  which  have  been  chargeable,  on  an}--  goods  delivered  by 
them  at  any  other  place  than  a  revenue  depot  or  place  of  delivery, 
whether  they  may  have  been  paid  or  not;  and  they  shall  produce 
to  the  accounting  officer  the  invoices  of  all  the  goods,  showing 
the  duties  as  assessed,  and  also,  copies  of  their  own  freight  lists 
for  the  period  of  accounting,  verified  by  the  oath  or  certificate  of 
the  rail  road  officer  wliose  duty  it  was  to  make  out  said  lists,  and 
on  all  monej^s  paid  over  by  the  said  rail  road  companies  to  the  said 
Collector,  they  shall  be  entitled  to  receive  a  commission  of  one 
per  cent. 

13.  The  baggage  of  passengers  brought  into  the  Confederate 
States,  by  any  of  the  said  rail  road  companies,  if  to  be  delivered 
on  the  way,  shall  be  examined  by  the  conductor  of  the  train  in 
anyway  that  shall  be  found  most  convenient;  and  if  dutiable 
goods  be  found  therein,  it  shall  be  detained  and  delivered  over  to 
the  next  revenue  depot,  to  be  dealt  with  according  to  laAv. 

14.  Passenger's,  baggage  intended  to  pass  through  to  some 
revenue  depot,or  place  of  delivery,  shall  be  placed  in  a  car,  or 
portion  of  a  car,  which  shall  be  under  the  lockof  the  company, 
and  shall  not  be  opened  until  it  shall  reach  such  depot,  or  place 
of  delivery. 

15.  The  revenue  officers  at  such  revenue  depot,  or  place  of  de- 
livery, shall  take  charge  of  the  baggage  brought  through  from 
the  frontier  to  such  depot,  and  shall  be  at  the  rail  road  station  at 
the  moment  of  the  arrival  of  the  train,  and  shall  promptly  exam- 
ine and  deliver  the  same,  if  no  dutiable  goods  arc  found  therein; 
and  all  agents  are  expressly  charged  to  use  courtesy  and  dispatch, 
and  to  make  no  useless  examinations  into  mere  personal  baggage. 

16.  For  the  greater  convenience  of  passengers,  whenever  rail 
road  companies  can  make  proper  arrangements  for  the  examina- 
tion of  baggage  before  its  arrival  at  the  points  of  delivery,  they 
arc  at  liberty  to  do  so;  and  in  that  case,  tiie  conductor  or  agent 


154    • 

shall  paste  a  label  on  the  trunk  or  other  envelop  of  the  baggage 
examined,  in  the  following  form: 

BAGGAGE  PERMIT. 

This  baggage  examined,  and  may  be  delivered. 

A.  B., 
Conductor. 

11.  The  Treasury  Department  cannot  require  its  officers  to 
surrender  the  privileges  of  Sunday  beyond  the  demands  of  abso- 
lute necessity.  The  revenue  guard  must  receive  and  forward  the 
schedules  of  trains  passing  the  frontier  on  that  day;  but  trains 
which  require  any  other  duties  to  be  performed  by  revenue  officers 
on  Sunday,  must  remain  over  until  the  next  day,  in  the  same 
manner  as  vessels  are  now  req'uired  to  do  at  seaports. 

18.  The  regulations  contained  in  Circular  No.  3  must  be  ob- 
served by  all  rail  road  companies  who  have  not  been  admitted 
revenue  agents  under  the  provisions  of  the  present  Circular;  and 
such  of  those  regulations  as  are  not  changed  by  this  Circular, 
must  be  observed  by  all  rail  road  companies. 


CONFEDERATE   STATES   OP   AMERICA, 
WEASURY  DEPARTMENT,  Montgomery,  April  5, 1861. 

The  following-  supplemental  regulations  arc  established  in  rela- 
tion to  express  carriers. 

C.  Ct.  MEMMINGER, 

Secretary  of  the  Treasury. 


SUPPLEMENTAL  TO  CIRCULAR  No.  (5,  IN  RELATION  TO  EXPRESS 

CARRIERS. 

1.  The  express  carriers  who  are  commissioned  under  Circular 
No.  4  may,  instead  of  the  schedules  required  by  the  said  Circular, 
produce  to  the  revenue  guard  a  manifest  or  schedule,  in  duplicate, 
of  all  the  goods  which  enter  the  Confederate  States  by  the  same 
express  train,  exhibiting  all  the  particulars  following: 


DESCRIPTION  OF 
PACKAGES  AND 

CONTENTS. 


TO  WHOM  CONSIGNED. 


PLACE  OF  DESTINATION. 


One  of  these  manifests  shall  be  certified  by  the  revenue  guard 
and  returned  to  the  express  carrier,  and  shall  have  the  effect  of  a 
permit  to  jiass  the  goods  mentioned  therein  to  their  final  destina- 
tion; the  other  manifest  shall  be  retained  by  the  revenue  guard, 
and  forwarded  by  the  speediest  route  to  such  Collector  as  shall  be, 
designated  by  tlie  Secretary  of  the  Treasury. 

2.  Instead  of  accounting  at  the  revenue  depots  f(n-  duties  re- 
ceived, the  express  carriers  shall  account,  on  the  1st  and  15th 
days  of  every  month,  with  the  Collector  to  be  appointed  by  the 


156 

Secretary  of  the  Treasury,  for  the  duties  on  all  goods  delivered 
during  the  previous  half  month;  and  to  that  end,  the  said  carrier 
shall  cause  to  be  forwarded  daily  to  the  said  Collector,  a  copy  of 
his  own  freight  or  forwarding  list,  for  that  day,  of  all  goods  which 
entered  the  Confederate  States^  and  at  the  time  of  accounting, 
shall  produce  invoices  of  every  parcel  of  gT)ods  which  have  been 
delivered  in  the  Confederate  States  to  tlie  owner,  agent  or  con- 
signee. 

STEAMER  EXPRESS  GOODS. 

3.  Goods  which  are  imported  at  a  port  of  entry  on  the  sea-coast 
by  steamer  express,  may  be  delivered  to  the  express  carrier  in 
whose  charge  they  were  imported,  under  the  same  regulations  as 
entries  by  inland  routes.  The  express  carrier  shall  produce  to  the 
Collector  at  the  port  of  entry,  a  duplicate  manifest  of  the  said 
goods,  one  of  which  shall  be  certified  by  the  Collector  and  delivered 
to  the  carrier,  and  the  other  shall  be  retained  by  the  Collector; 
and  the  Collector  shall  thereupon  deliver  a  permit  to  the  express 
carrier  to  receive  the  goods,  and  the  said  express  carrier  shall 
proceed  to  collect  the  duties  on  the  same,  and  shall  account  for 
the  same  in  the  manner  directed  as  to  goods  which  have  been  en- 
tered inland,  and  the  Collector  shall  distinguish  between  express 
goods  and  those  which  are,  or  should  have  been,  consigned.  In 
the  latter  case,  he  shall  require  the  goods  to  be  entered  as  usual. 


CONFEDERATE    STATES    OF    AMERICA, 
TREASURY  DEPARTMENT,  Moutgomery,  May  lltli,  1861. 

In  enforcing  the  act  of  Congress  approved  March  16th,  1861, 
autliorizing  the  collection  of  light  monej'',  and  to  avoid  the  difiS- 
culty  of  satisfying  Collectors  of  tlie  customs  that  coasting  vessels 
had  regularly  paid  their  dues,  Collectors  of  the  customs  will  have 
attached  hereafter,  to  the  registers,  enrollments  and  licenses  of 
vessels,  the  subjoined  certificate. 

C.  G.  MEMMINGER, 

Secretary  of  the  Treasury. 


CERTIFICATE  TO  BE  ATTACHED  TO  REGISTERS,  ENROLLMENTS  AND 
LICENSES  OF  VESSELS. 

Custom  Housk, 

Collector's  Office,  186 

This  is  to  certify,  that  the  ,  called  the 

,  whereof 
is  at  present  master,  measuring  tons,  trading  regularly 

between  the  ports  of  the  Confederate  States,  has  this  day  paid,  at 
this  office,  light  money,  amounting  to 
dollars,  as  provided  by  the  act  of  16th  March,  1861. 

Collector. 


22 


158 

TREASXJRY    CIUCTJLAIi    ]Vo.  11. 

CONFEDERATE  STATES  OF  AMERICA, 
TREASURY  DEPARTMENT,  Richmoiul,  Aug.  8, 1861. 

RELATIVE  TO  TREASURY  NOTES. 
The  treasury  notes  issued  under  date  of  July  25th,  1861,  per 
act  of  16th  May,  1861,  will  be  received,  as  expressed  on  their  face, 
in  payment  of  all  public  dues  except  export  duties.  The  several 
Assistant  Treasurers,  and  desig'nated  depositaries  of  the  Confede- 
rate States  are  instructed  to  receive  them  on  deposit,  and  to 
re-issue  the  same  as  money,  upon  warrants.  They  will  in  no  case 
be  cancelled.  C.  G.  MEMMINGER, 

Secretary  of  the  Treasury. 


RELATIVE  TO  ARRIVAL    OF  VESSELS   FROM  FOREIGN  COUNTRIES 
DURING  THE  EXISTENCE  OF  [THE  BLOCKADE,  ETC. 

Vessels  of  foreign  countries  engaged  in  trade,  passing  in  the 
neighborhood  of  the  coast  of  the  Confederate  States,  and  deeming 
it  advisable,  in  view  of  what  may  appear  to  be  the  inefficiency  of 
the  blockade,  to  enter  any  port  on  said  coast  where  there  is  no 
Collector  nor  custom  house,  for  tlio  purpose  of  discharging  their 
cargoes,  and  it  being  advisable  that  this  should  be  effected  without 
inconvenient  delay  to  the  parties  concerned,  tlie  following  regula- 
tion is  established,  to- wit: 

When  a  vessel  has  thus  made  port,  such  port  shall  be  considered 
the  proper  port  of  entry  for  sucli  vessel,  if  the  master  or  owner 
shall,  without  delay,  dispatch  a  messenger  to  the  nearest  collection 
district,  in  order  that  a  proper  revenue  officer  may  be  sent  by  the 
Collector,  or  the  Surveyor  acting  as  such,  to  take  charge  of  the 
cargo.  This  officer  will  be  invested,  for  the  time  being,  by  the 
Collector,  or  Surveyor  acting  as  such,  in  writing,  with  power  to 
execute  the  formalities  required  in  connection  with  the  entry  of 
goods  at  a  regular  port. 

Treasury  Department,  August  22,  1861. 


WAREHOUSE  SYSTEM. 


That  brancli  of  the  revenue  system  of  the  Confederate  States 
known  as  the  warehousing  system  rests  upon  the  U.  S.  Ware- 
housing Acts  of  6th  August,  1846,  and  28th  March,  1854,  the  Act 
3d  March,  1849,  the  Inland  Transportation  and  Exportation  Acts 
of  28th  September,  1850  and  30th  August,  1852,  the  Drawback  Sys- 
tem of  Act  2d  Marcli,  1199,  and  the  act  of  20th  April,  1818,  "for 
the  Deposit  of  Distilled  Spirits  in  Public  AVarchouse" — and  provides 
for  the  entry  of  imported  merchandise  without  the  immediate  pay- 
ment of  duties,  on  securing  such  to  the  Government  by  satisfactory 
bonds,  and  for  the  deposit  of  merchandise  in  bonded  warehouses 
under  the  control  and  supervision  of  the  Government,  with  the 
privilege  of  so  remaining  for  a  period  of  three  years  from  the  dale  of 
original  importation,  and  during  that  period,  at  any  time  in  the  op- 
tion of  the  importer,  of  being  withdrawn,  for  either  consumption  and 
the  payment  of  duly,  for  transportation  in'bond,  or  for  expoi  tation  to  for- 
eign countries  without  the  payment  of  duties. 


BONDED  WAREHOUSES. 


Th(;  warehouses  in  which  unclaimed  and  bonded  merchandise 
are  stored  under  this  system  are  divided  into  four  classes. 
Class  1. — Stores  owned  or  leased  by  the  Government. 


Class  2. — Stores  bonded  by  importers  for  the  sole  purpose  of 
storing  merchandise  imported  by  or  consigned  to  them,  which  may 
be  entered  for  warehousing. 


160 

Class  3. — Stores  bonded  by  the  occupant  for  the  general  storage 
of  bonded  goods. 


Class  4. — Yards  or   sheds   bonded   for   the  storage   of  bonded 
goods  of  a  heavy  and  balky  character. 


The  warehouses  thus  known  and  designated  and  the  goods  de- 
posited therein  are  subject  to  the  following  regulations,  viz.: 

Class   1 . 

Stores  owned  by  the  Confederate  States  or  hired  by  them. 

UNCLAIMED   GOODS. 

All  unclaimed  goods  must  be  stored  in  these  stores,  v/hen  there 
are  such  at  the  port  available  for  the  purpose;  and  they  are  also  to 
be  used  for  the  storage  of  other  foreign  merchandise,  as  hereinafter 
provided. 

All  the  labor  in  these  stores  shall  be  performed  under  the  super- 
intendence of  the  oflScer  in  charge,  at  the  expense  of  the  owner  or 
importer  of  the  merchandise,  and  all  charges  for  storage,  labor,  and 
other  expenses,  accruing  on  the  goods,  shall  not  exceed  the  regular 
rates  for  such  objects  at  the  port. 


Class    2. 

Stores  in  the  possession  of  an  importer  and  in  his  sole  occupan- 
cy, which  he  may  desire  to  place  under  the  customs  lock,  in  addi- 
tion to  his  own  lock,  (said  locks  to  be  of  a  different  character,)  for 
the  purpose  of  storing  dutiable  merchandise  imported  by  himself 
only. 

The  entire  store  shall  be  appropriated  to  this  sole  purpose,  under 
the  regulations  hereinafter  provided ;  and  for  the  time  of  the  cus- 


161 

toms  officer  necessarily  required  in  attendance  at  such  store,  tiie 
proprietor  shall  pay,  monthlj^,  to  the  collector  of  the  port,  a  sum 
equivalent  to  the  pay  of  such  officer.  All  the  labor  on  goods  so 
stored  must  be  performed  by  the  importer  at  his  own  expense,  un- 
der the  supervision  of  the  officer  in  charge. 

BOND. 

Before  any  importer  shall  be  permitted  to  use  his  own  store  for 
such  purpose,  he  shall  enter  into  a  bond,  according  to  the  follow- 
ing form,  in  such  sum  and  with  such  sureties  as  may  be  approved 
by  the  Collector  and  tiie  Treasury  Department. 

FORM  OF  BOND  FOR  WAREHOUSE  OF  CLASS  2. 

Know  all  men  by  these  presents,  that  wc,  as  prin- 

cipals, and  as  sureties,  are  held  and  firmlj'  bound  unto 

the  Confederate  States  of  America  in  the  sum  of  dol- 

lars; for  the  payment  of  which,  well  and  truly  to  be  made  to  the 
Confederate  States,  wc  bind  ourselves,  our  heirs,  executors,  ad- 
ministrators, and  assigns,  jointly  and  severally,  by  these  presents. 
As  witness  our  hands  and  seals,  this  day  of 

eighteen  hundred  and 

The  condition  of  this  obligation  is  such,  that  if  the  above  boun- 
dcn  ,  the  principal,  shall  compl}^  in  all  respects  with 

the  provisions  and  requirements  of  the  warehousiiig  laws,  and  the 
regulations  of  the  Treasury  Department  in  pursuance  thereof,  and 
shall  not  store  in  the  store  or  premises  known  as 
street,  any  other  goods,  wares,  or  merchandise,  than  those  import- 
ed by  or  consigned  to  him,  and  duly  entered  and  bonded  for  Avarc- 
housing,  and  ordered  by  the  proper  officer  of  the  customs  to  be  de- 
posited therein,  and  shall  pay  to  the  collector,  monthly,  the  salary 
of  the  officer  or  officers  of  the  customs  in  charge  of  said  goods, 
wares,  and  merchandise,  or  such  part  of  said  salary  as  may  be  re- 
quired in  pursuance  of  the  regulations  of  the  Treasury  Department, 
and  shall  not  remove,  nor  suffer  to  be  removed,  any  goods,  wares, 


162 

or  merchandise,  from  said  store,  without  lawful  permit  and  without 
the  presence  of  the  customs  officer  in  charge,  or,  in  case  of  such  re- 
moval, shall  pay  to  the  proper  collecting  officer  at  the  port  the 
value  of  the  merchandise  so  removed,  and  five  thousand  dollars  as 
liquidated  damages  for  each  removal,  then  this  obligation  is  to  be 
void;  otherwise,  in  full  force  and  virtue. 

Sealed  and  delivered  in  presence  of 

[seal.] 

[seal,] 


Class    3 . 

Stores  in  the  occupancy  of  persons  desiring  to  engage  in  the 
business  of  storing  dutiable  merchandise  under  the  warehouse  acts, 
and  of  performing  the  labor  on  such  goods,  in  what  is  usually 
termed  the  storage  business.  The  labor  performed  on  the  goods 
in  stores  of  this  class  shall  be  under  the  control  and  at  the  expense 
of  the  owner  or  occupant;  and  the  store  shall  be  subject  to  such 
further  rules  as  the  Department  may  deem  necessary,  from  time  to 
time,  for  the  safe-keeping  of  the  goods  and  protection  of  the  reve- 
nue, and  to  be  discontinued  as  a  bonded  warehouse  when  the  pub- 
lic interest  may  require.  All  arrangements  as  regards  the  rates 
of  storage  and  the  price  of  labor  in  these  stores  must  be  made  be- 
tween the  importer  and  the  owner  or  occupant  of  the  store,  and 
all  amounts  due  for  storage  and  labor  must  be  collected  by  the 
latter,  the  Collector  looking  only  to  the  safe  custody  of  the  mer- 
chandise for  the  security  of  the  revenue. 

Before  any  person  ehall  be  permitted  to  open  a  store  of  this  de- 
scription, he  shall  enter  into  bond  according  to  the  following  form, 
in  such  sum  and  with  such  sureties  as  may  be  approved  by  the 
Collector  and  the  Treasury  Department: 

FORM  OF  BOND  OF  WAREHOUSES  OF  CLASS  3. 

Know  all  men  by  these  presents,  that  we,  as  prin- 

cipals, and  as  sureties,  are  held  and  firmly  bound  unto 

the  Confederate  States  of  America  in  the  sum  of  dol- 


163 

lars;  for  the  payment  of  -wlucli,  well  and  trnly  to  be  made  to  the 
Confederate  States,, we  bind  ourselves,  our  lieirs,  executors,  ad- 
ministrators and  assigns,  jointly  and  severally,  by  these  presents, 
as  witness  our  hands  and  seals,  this  day  of 

eighteen  hundred  and 

The  condition  of  this  obligation  is  such,  that  if  the  above  bounden 
principals,  or  either  of  them,  or  either  of  their  heirs,  executors, 
administrators  or  assigns,  shall  comply  in  all  respects  with  the 
provisions  and  requirements  of  the  warehousing  laws  and  the 
regulations  of  the  Treasury  Department,  and  exonerate  and  hold 
the  Confederate  States  and  its  officers  liarmless  from  or  on  account 
of  any  risk,  loss  or  expense,  of  any  kind  or  description,  connected 
with  or  arising  from  the  deposit  or  keeping  of  imported  merchan- 
dise, under  the  provisions  of  the  several  acts  of  Congi'ess  concerning 
warehousing,  in  the  store  or  premises  known  as  ,  and 

shall  also  pay  to  the  Collector,  monthly,  the  salary  of  the  officer  or 
officers  in  charge  of  said  goods,  wares  and  merchandise;  and  if 
the  proprietor  or  occupant  of  said  store  shall  receive  for  storage  there- 
in such  unclaimed  and  seized  goods  as  the  Collector  of  the  customs 
may  order  to  be  deposited  in  said  store,  and  shall  safely  keep  and 
deliver  the  same  to  the  order  of  the  Collector,  looking  to  the  goods 
for  tlie  storage  and  charges,  and  sliall,  from  time  to  time,  promptly 
report  to  the  Collector  any  and  all  damaged  or  perishable  articles 
that  may  be  found  or  stored  in  said  stores,  and  all  gunpowder,  fire 
crackers  and  explosive  substances  sent  to  said  store,  and  shall  not 
remove,  nor  suffer  Ho  be  removed,  any  goods,  wares  or  merchan- 
dise from  said  store,  without  lawful  permit,  and  without  the 
presence  of  the  custom  officer  in  clxarge,  or,  in  case  of  such  removal, 
shall  pay  to  the  proper  collecting  officer  at  the  port  the  value  of 
the  merchandise  so  removed,  and  five  thousand  dollars  as  liquidated 
damages  for  each  removal,  then  this  obligation  is  to  be  void; 
otherwise,  in  full  force  and  virtue. 
Sealed  and  delivered  in  presence  of 

[seal.] 
[seal.] 


164 

SEIZED  OR  UNCLAIMED  GOODS  MAY  BE  STORED  IN  THIS  CLASS. 

Unclaimed  and  seized  goods  may  be  stored  in  this  class  of  stores, 
on  the  order  of  the  Collector;  and  the  proprietor  or  occupant  shall 
look  to  the  goods  for  the  storage  and  charges,  at  the  usual  and 
customary  rates,  and  shall  be  liable  for  the  safe-keeping  of  the 
merchandise  as  for  other  storage. 

STORES  IN  CHARGE  OF  OFFICERS. 

These  stores  shall  be  placed  in  charge  of  an  officer  of  the  customs, 
under  the  separate  and  different  locks  of  the  custom  house  and  the 
owner  or  occupant  acting  as  agent  for  the  importers  warehousing 
their  merchandise  in  such  stores.  Should  the  amount  of  business 
at  any  one  store  require,  in  the  judgment  of  the  Collector,  the 
services  of  more  than  one  officer,  the  owner  or  occupant  shall  be 
required  to  pay,  monthly,  sucli  additional  sum  as  will  be  equivalent 
to  the  salary  of  such  officer  or  officers. 

In  classes  Nos.  2  and  3,  an  office  for  the  accommodation  of  the 
owner  or  occupant  may  be  allowed,  but  such  office  must  be 
separated  by  a  permanent  partition  from  the  rest  of  the  store,  so 
that  the  owner  shall  have  no  access  to  the  goods,  except  in  the 
presence  of  the  officer,  who  must  be  allowed  such  use  of  the  office 
as  may  be  necessary  for  him  in  making  his  daily  return  of  receipts, 
deliveries  and  examinations. 


Class     4. 

BONDED  YARDS  AND  SHEDS. 

For  the  storage  of  wood,  coal,  mahogany,  dye-woods,  lumber, 
molasses,  sugar  in  hogsheads  and  tierces,  rail  road,  pig  and  bar 
iron,  anchors,  chain  cables  and  other  articles  specially  authorized, 
yards  or  sheds  of  suitable  construction  may  be  used,  to  be  bonded 
in  the  manner  hereinbefore  prescribed  for  warehouses  of  class  No.  3. 


165 

HOW  ENCLOSED  AND  SECURED. 

These  yards  must  be  enclosed  by  substantial  fences  not  less  than 
twelve  feet  in  height,  with  gates  provided  with  suitable  bars  and 
other  fastenings,  so  as  to  admit  of  being  secured  by  customs  locks, 
and  must  be  used  exclusively  for  the  storage  of  the  above  named 
merchandise,  duly  entered  for  warehousing  by  the  owner  or 
occupant,  or  for  the  purpose  of  general  storage  of  warehoused 
goods;  the  purpose  to  be  set  forth  in  the  application,  and  the  bond 
to  be  taken  accordingly,  as  in  case  of  the  warehouses  of  the 
second  and  third  classes.  The  sheds  must  be  substantially  con- 
structed, with  or  without  flooring  or  roofing,  as  the  Treasury 
Department  and  the  Collector  may  require;  and  when  required,  the 
roof  or  exterior  shall  be  covered  with  slate  or  metal.  The  doors 
and  other  openings  ihust  be  provided  with  suitable  fastenings,  and 
be  secured  by  the  dificrcnt  and  separate  locks  of  the  occupant 
and  the  customs;  and  the  occupant  shall  provide  a  proper  room 
for  the  use  of  the  officer  in  charge. 

SEIZED  AND  UNCLAIMED   GOODS  IN  THIS  CLASS. 

Collectors  of  the  customs  may  order  unclaimed  and  seized 
merchandise  of  the  description  authorized  to  be  deposited  in  sheds 
or  yards,  to  be  placed  in  such  sheds  or  yards,  under  the  same  regu- 
lations and  conditions  as  are  provided  for  tlic  deposit  of  unclaimed 
or  seized  goods  in  warehouses  of  class  No.  3. 

BONDED  CELLARS. 

The  owner  or  lessee  of  a  store  occupied  for  general  bushiess 
purposes  may  use  the  cellar  or  vault  of  such  store,  under  the 
conditions  hereinafter  prescribed,  as  a  bonded  warehouse  of  class 
No.  2,  for  the  storage  of  wines  and  distilled  spirits  only,  and 
exclusively  of  his  own  importation. 

The  entire  cellar  or  vault  shall  be  appropriated  to  this  purposci 

and  shall  have  no  opening  or  entrance  except  the  one  from  the 

street,  on  which  the  separate   and   dificrcnt  locks  of  the  customs 

and  the  owner  or  proprietor  of  the  cellar  shall  be  placed;  and  a 

23 


166 

bond  shall  be  entered  into  by  the  owner  according  to  the  foregoing 
form  for  stores  of  class  2. 

One  oflacer  may  have  in  charge  as  many  cellars  as,  in  the  judg- 
ment of  the  Collector,  lie  can  superintend  efficiently,  not  exceeding 
six.  A  sum  equivalent  to  the  salary  of  the  officer  in  charge  shall 
be  paid  monthl}'  to  the  Collector,  by  the  owner  or  occupant. 

Where  a  single  officer  has  charge  of  more  than  one  warehouse 
of  the  second  class,  or  more  than  one  cellar  or  vault,  the  amount 
to  be  contributed  by  each  will  be  agreed  on  by  the  owners  or 
occupants,  and  the  Collector;  and  the  agreement  shall  be  in  writing, 
and  filed  with  the  bonds. 

APPLICATIONS  TO  BOND  STORES.  ETC. 

Whenever  it  is  desired  to  have  any  building  constituted  a  private 
bonded  warehouse  of  the  second  and  third  classes,  the  owner  or 
occupant  sliall  make  application  in  writing  to  the  Collector,  or  other 
chief  revenue  officer  of  the  port,  describing  the  premises,  the 
location  and  capacity  of  the  same,  and  setting  forth  the  purpose 
for  which  such  building  is  proposed  to  be  used,  whether  for  the 
storage  of  merchandise  imported  or  consigned  to  himself  exclusively, 
or  for  the  general  storage  of  merchandise  in  bond.  This  application, 
to  entitle  it  to  consideration,  must  be  accompanied  by  a  certificate, 
signed  by  the  proper  officers  of  two  or  more  insurance  companies, 
that  the  building  offi3red  is  a  first  class  fire  proof  store,  according 
to  the  classification  of  insurance  offices  at  that  port. 

Applications  for  bonding  yards  and  sheds  as  warehouses  of  the 
fourth  class  will  be  made  in  a  similar  manner,  and  under  like 
regulations. 

STORES,  HOW  SECURED. 

The  stores  described  in  the  second  and  third  classes  will  be 
required,  previous  to  their  being  used  for  the  storage  of  bonded 
goods,  to  have  such  fastenings  on  the  doors  and  windows  as  the 
Collector  may  deem  requisite  for  the  security  of  the  property.  The 
store  must  be  separated  from  adjoining  buildings  by  a  brick  or 


167 

stoue  wall,  in  Avhich  no  door  or  other  opening  will  be  permitted, 
and  mnst  have  a  party  wall  above  the  roof. 

ADDITIONAL  FASTENINGS. 

After  stores  have  been  approved  and  placed  under  customs  lock, 
the  Collector  will  retain  the  right  of  ordering  additional  fastenings, 
to  be  provided  by,  and  at  the  expense  of  the  owners  or  occupants 
having  charge  of  the  premises. 

WAREHOUSES  MAY  BE  DISCONTINUED. 

Should  the  owner  or  occupant  of  any  store,  cellar  or  yard  neglect  or 
refuse  to  pay  to  the  Collector  the  sum  required  by  these  instructions 
for  the  use  of  an  officer  or  officers,  as  the  case  may  be,  or  fail  or 
refuse  to  comply  with  any  law  regulating  the  storage  of  merchan- 
dise, or  any  rules  or  regulations  issued  by  the  Treasury  Department 
or  by  the  Collector  for  the  safety  of  the  goods  stored,  the  Collector 
shall  refuse  permission  to  deposit  goods  in  such  store,  and  report 
the  facts  at  once  to  the  Department  for  its  further  action. 

BONDS  MAY  BE  RENEWED. 

The  proprietors  or  occupants  of  stores  Nos.  2,  3  and  4,  on  ten 
days'  notice  from  the  Collector,  may  be  required  to  renew  their 
bonds;  and  if  they  fail  to  do  so,  no  more  goods  shall  be  sent  to 
their  stores,  and  those  within  the  same  shall  be  withdrawn,  at  their 
expense. 

STORES,  HOW  SURRENDERED. 

The  proprietor  or  occupant  of  a  bonded  warehouse  shall  have 
the  right  to  relinquish  the  business  at  any  time,  on  notice  to  the 
Collector  and  the  owners  of  the  merchandise  deposited  therein, 
and  paying  the  expense  of  its  removal  to  other  stores. 

TRANSFER  OF  MERCHANDISE  FROM  ONE  WAREHOUSE  TO  ANOTHER. 

Merchandise  duly  deposited  in  a  warehouse  under  bond,  and 
entitled  to  remain  therein,  may  bo  transferred  to  another  warehouse, 
on  the  request  of  the  importer  or  owner  thereof;   or  when  an 


168 

importer  may  obtain  the  privilege  of  using-  a  store  or  cellar  of  class 
2,  and  may  desire  to  transfer  thereto  such  merchandise  imported 
by  or  consigned  to  him,  it  may  be  done  on  his  written  request  to 
the  Collector;  but  such  transfers  shall,  in  all  cases,  be  at  the  risk 
and  expense  of  the  party  requesting  it,  and  under  the  supervision 
of  an  officer  of  the  customs. 

GOODS  REMAINING  IN  STORE  OVER  FIVE  DAYS. 

In  all  cases'where  merchandise  shall  be  suffered  by  the  importer, 
owner  or  agent  thereof,  to  remain  in  warehouse  for  a  period  of  five 
days  after  the  payment  of  the  legal  duties  and  charges  thereon, 
and  the  issuing  of  the  permit  for  the  delivery  thereof,  the  Collector 
will  permit  no  more  merchandise  to  be  deposited  in  such  store  while 
any  such  goods  shall  so  remain,  and  will  report  the  case  to  the 
Secretary  of  the  Treasury,  that  he  may  discontinue  the  store  as  a 
bonded  warehouse,  or  adopt  such  other  course  to  enforce  the  ware- 
housing regulations  as  he  may  deem  the  law  and  facts  to  require. 

NO  FIRE  OR  LIGHTS  PERMITTED. 

No  fire  must  be  permitted  in  any  warehouse,  except  in  the 
business  office  attached  thereto;  and  where  lights  are  required, 
lanterns  must  be  used,  such  as  are  used  in  naval  vessels,  and  known 
as  magazine  lanterns. 

THE  OFFICERS  IN  CHARGE  OF  WAREHOUSES. 

All  |bonded  warehouses,  whether  public  or  private,  as  well  as 
the  stores  occupied  by  the  appraisers,  where  there  are  such,  will 
be  placed  by  the  Collector  in  the  custody  of  officers  designated 
for  that  purpose,  to  be  known  as  assistant  storekeei^ers,  who  will 
always  keep  the  keys  thereof  in  their  own  possession,  and  person- 
ally superintend  the  opening  and  closing  of  the  doors  and  win- 
dows. They  will  be  required  to  be  in  constant  attendance  at  the 
stores  from  seven  o'clock,  A.  M.,  to  sunset  from  April  1  to  October 
1,  and  for  the  residue  of  the  year,  from  eight  o'clock,  A.M.,  to  sunset, 


169 

except  at  the  time  necessary  for  tlicir  meals,  not  over  one  hour  at 
noon,  wlicn  the  stores  will  be  closed. 

They  will  not  suffer  any  goods  to  be  received,  delivered,  sam- 
pled, packed  or  re-packed,  except  in  their  presence,  or  the  presence 
of  some  person  designated  as  an  assistant  by  the  Collector. 

QUANTITIES  IN  BULK  TO  BE  ASCERTAINED  AT  EXPENSE  OF  OWNER. 

When  goods  are  withdrawn  from  warehouses  in  ((uantities  less 
than  the  entire  importation,  the  expense  of  weighing,  guaging  or 
measuring  must  be  paid  by  the  owner,  importer  or  agent,  if  it  be 
necessary  to  Aveigh,  guage  or  measure  such  portion  in  order  to 
ascertain  the  dutiable  value. 

SAMPLING,  PACKING  AND  RE-PACKING. 

All  merchandise  in  public  or  private  bonded  warehouses  may  be 
examined  at  any  time  during  the  business  hours  of  the  port  by 
the  importer,  consignee  or  agent,  who  shall  have  liberty  to  take 
samples  of  his  goods  in  quantities  according  to  the  usage  of  the 
port;  make  all  needful  repairs  of  packages,  and  to  re-pack  the 
same,  provided  tlie  original  contents  are  placed  in  the  new  pack- 
age, and  the  original  marks  and  numbers  placed  thereon;  pro- 
vided, that  no  samples  shall  be  taken,  nor  shall  any  goods  bo 
exhibited  or  examined,  unless  under  the  immediate  supervision  of 
an  inspector  of  the  customs,  and  by  order  of  the  importer,  owner, 
or  consignee,  at  his  expense;  nor  shall  any  package  be  repaired, 
or  goods  re-packed,  without  a  written  order  from  the  Collector  of 
the  port. 

UNCLAIMED  GOODS  SENT  TO  STORE. 

All  the  goods  unclaimed  by  the  owner  or  consignee  at  the  expi- 
ration of  the  period  allowed  by  law  for  the  discharge  of  the  ves- 
sel in  which  the  same  maj'-  have  been  imported,  shall  be  sent  by 
the  Collector  to  the  stores  owned  or  leased  by  the  Confederate 
States,  class  1,  if  there  be  any  at  the  port.  If  there  be  no  such 
stores,  then  said  goods  shall  be  deposited  in  such  private  bonded 


170 

warehouses  as  may  be  specially  designated  for  that  purpose  by 
the  Collector,  with  the  approval  of  the  Secretary  of  the  Treasury, 
the  Collector  paying  to  the  proprietors,  in  case  the  goods  are 
sold  as  unclaimed,  their  charges  for  storage  and  labor  at  the 
usual  rates,  and  charging  the  same  on  the  proceeds,  in  pursuance 
of  law. 

RIGHT  TO  BOND  UNCLAIMED  GOODS. 

The  owner  or  consignee  of  any  goods  thus  sent  as  unclaimed 
may,  at  any  time  thereafter,  within  the  period  provided  by  law,  be 
allowed  the  privileges  herein  granted  to  bonded  merchandise, 
on  making  due  entry  thereof  for  warehousing. 

NO  DELIVERY  WITHOUT  PERMIT. 

No  goods  are  to  be  delivered  from  these  stores,  unless  on  a  per- 
mit signed  by  the  Collector  and  naval  officer,  and  endorsed  by  the 
clerk  in  charge  of  the  general  storage  books  at  the  custom  house. 
Permits  for  unclaimed  goods  in  private  bonded  warehouses,  with 
all  the  foregoing  requirements,  will  not  be  acted  on  until  all  the 
charges  on  them  due  the  warehouse  proprietor  have  likewise  been 
paid. 


CHARGES  FOR  STORAGE,  ETC. 


ON    GOODS    ENTERED    FOR    WAREHOUSING. 

The  rates  of  storage,  labor  and  other  expenses  on  goods  entered 
for  warehousing  and  deposited  in  stores  of  class  3  or  4  are 
determined  by  agreement  between  the  party  storing  and  the  pro- 
prietor of  the  warehouse,  and  are  not  subject  to  the  control  of  the 
Collector,  as  it  is  optional  with  the  importer  to  select  the  warehouse 
in  which  to  deposit  bonded  merchandise. 


171 

ON  UNCLAIMED   GOODS. 

All  charges  for  labor,  storage  and  other  expenses  on  imclaimetl 
goods  deposited  in  warehouse  by  order  of  the  Collector,  shall  not 
exceed,  in  any  case,  the  regular  rates  for  such  objects  at  the  port 
in  question.  In  cases  wliere  differences  of  opinion  shall  arise  as  to 
the  correctness  of  the  charges  so  made,  the  decision  of  the  president 
of  the  chamber  of  commerce  or  the  board  of  trade,  in  ports  where 
such  bodies  exits,  or  if  there  be  no  such  officers,  tlie  decision  of 
the  Collector  or  chief  revenue  officer  of  the  port  sliall  be  binding 
on  both  parties. 

CHARGES,  ETC.,  TO  BE  PAID  BEFORE  DELIVERY. 

The  Collector  shall  give  no  permit  to  withdraw  such  goods 
without  payment  of  the  legal  duties  and  charges  so  assessed,  and 
if  sold,  shall  cause  the  storage  and  charges  to  be  paid  out  of  the 
proceeds  of  tlie  sale. 

SALES  OF  UNCLAIMED  AND  OTHER  MERCHANDISE. 

All  merchandise  duly  bonded,  and  so  remaining  in  public  store  for 
the  space  of  three  years  from  the  date  of  importation;  all  merchan- 
dise in  respect  to  which  there  is  a  failure  or  neglect  to  pay  the 
duties  within  the  lime  prescribed  by  law,  and  so  remaining  in 
public  store  for  a  period  of  one  year,  shall  be  sold  at  public  auction, 
in  some  public  or  private  warehouse,  within  thirty  days  after  the 
expiration  of  the  several  periods  before  mentioned,  respectively. 

DISPOSITION  OF  PERISHABLE  GOODS  AND  EXPLOSIVE  SUBSTANCES. 

No  perishable  goods,  gunpowder,  fire-crackers,  or  other  cxi)losive 
substances  can  be  deposited  in  warehouse;  and,  if  not  immediately 
entered  for  export  or  transportation  for  export,  from  the  vessel 
in  which  imported,  as  hereinafter- provided  for,  or  entered  for  con- 
sumption, and  the  duties  paid  within  tlie  time  prescribed  bylaw  for 
the  unlading  f)f  the  vessel,  will  be  sold  forthwith,  the  Collector 
givijig  public  notice  for  three  days  before  the  sale,  and  disposing 
of  and  accounting  for  the  proceeds  as  in  the  case  of  sales  of  other 
unclaimed  goods. 


172 

DISPOSITION  OF  GOODS  DEPRECIATING   IN  VALUE. 

Any  i;nclairaed  goods,  wares  and  merchandise  deposited  in  public 
warehouse,  which,  in  the  opinion  of  the  Collector,  may,  from 
depreciation  in  vahie,  damage,  leakage  or  other  cause,  prove 
insufficient,  on  the  sale  thereof,  to  pay  the  duties,  storage  and  other 
charges,  if  suffered  to  remain  in  the  store  for  the  period  allowed 
by  law,  will  be  sold  at  public  auction,  on  giving  public  notice  of 
not  less  than  six  nor  more  than  ten  days,  as  the  Collector  may 
determine  under  the  circumstances  of  the  case,  and  the  proceeds 
disposed  of  and  accounted  for  as  in  other  cases  of  unclaimed  goods. 

GOODS  CARTED  FROM  VESSEL  TO  WAREHOUSE  TO  BE  IN  CUSTODY 
OF  COLLECTOR,  THE  CARTAGE,  DRAYAGE  OR  LIGHTERAGE  OF 
GOODS  IN  BOND,  ETC. 

All  goods  in  bond,  whether  passing  from  the  vessel  ,or  other 
conveyance  in  which  imported  to  the  warehouse,  or  from  one  vessel 
or  conversance  to  another  vessel  or  conveyance,  or  from  the  ware- 
house on  permits  for  exportation;  all  unclaimed  goods,  and  all 
goods  ordered  to  the  appraisers'  store  for  examination,  will  be 
carted,  drayed  or  lightered  by  responsible  cartmen,  draymen  or 
lightermen,  who,  while  performing  their  duty,  will  be  known  as 
custom  house  cartmen,  draymen  or  lightermen,  and  be  under  the 
control  and  direction  of  the  inspector  of  the  vessel,  or  assistant 
store  keeper  of  the  store,  as  the  case  may  be,  from  which  the  goods 
are  sent;  it  being  intended  that  bonded  goods  or  goods  ordered  for 
examination  shall  at  all  times  be  in  the  custody  of  the  government 
or  its  authorized  agents.  Such  persons  shall  also  be  subject,  while 
so  employed,  to  the  orders  of  the  Collector,  and  will  be  held  to  a 
strict  compliance  with  all  the  warfihouse  rules  and  regulations. 

CARTMEN,  ETC.,  WILL  TAKE  TICKETS  OF  MERCHANDISE,  ETC. 

Cartmen,  etc.,  will  in  all  cases  require  of  the  officers,  whether  at 
the  vessel  or  warehouse,  a  ticket  descriptive  of  the  merchandise 
delivered  to  them,  and  designating  the  store,  vessel  or  other  place 
to  which  it  is  to  be  taken;    which  ticket  they  will  return  to  the 


173 

officer  from  whom  the  merchandise  was  received,  duly  receipted  by 
the  officer  to  whom  such  merchandise  may  have  been  delivered, 
and  will  be  held  liable  for  the  safe  conveyance  of  all  merchandise 
delivered  to  tlicin,  and  for  the  good  condition  of  all  delivered  by 
them. 


TRANSFER  OF  MERCHANDISE  IN  BOND. 


The  frequency  of  requests  by  purchasers  of  bonded  goods,  which 
they  do  not  desire  to  withdraw  from  warehouse  immediately,  to 
have  them  transferred  from  the  importer's  name  to  their  own  on 
the  warehouse  records  at  the  custom  house,  in  order  to  obtain  a 
more  perfect  and  secure  control  of  the  property,  and  the  ware- 
housing laws  and  regulations,  by  requiring  all  withdrawals  to  be 
made  by  the  importer,  consignee  or  agent,  or  some  persons  duly 
authorized  by  him  on  the  withdrawal  entry,  not  permitting  transfers 
of  this  character,  induces  me  to  suggest  that  the  object  of  such 
transfers  may  be  obtained  by  having  the  property  transferred  on  the 
books  of  the  proprietor  of  the  warehouse  in  which  the  goods  are 
stored;  for  as  under  the  warehousing  system  all  bonded  merchan- 
dise deposited  in  warehouse  arc  in  the  joint  custody  of  the  Govern- 
ment and  the  importer,  the  warehouse  proprietor  being  the  impor- 
ters agent  for  this  purpose,  a  transfer  of  goods  sold,  to  the  name  of 
the  purchaser,  by  an  order  from  the  vendor  on  tlie  warehouse  pro- 
prietor for  that  purpose,  will  cffisctually  place  the  merchandise  in 
the  purchaser's  possession,  subject  it  to  his  control  and  render  it  at 
his  risk  and  expense;  for  by  virtue  of  this  transfer  the  warehouse 
proprietor,  as  joint  custodian  with  the  Government  of  the  goods, 
becomes  the  agent  of  the  purchaser,  responsible  to  him  for  the  safety 
of  the  merchandise  and  its  proper  delivery  after  the  Government's 
control  is  relinquished  by  the  issue  and  presentation  of  a  permit. 

Transfers  of  this  character  arc  not  necessarily'  limited  to  first 
purchasers,  but  may  be  continued  on  all  changes  of  ownership  until 
the  maturity  of  the  warehousing  bond. 
24 


174 
ENTRY  OF  GOODS  IN  BOND. 

Importers  of  mercliandiso  of  every  description,  except  such  as 
are  perishable  or  explosive,  being  entitled  to  the  privileges  of  the 
warehousing  system,  provision  is  made  by  the  regulations  for  the 
several  forms  of  entries  by  which  these  privileges  are  obtained. 

These  entries  are  of  two  classes — Sim.ple  and  Combined. 

The  Simple  forms  arc — 

1.  Entry  for  warehousing. 

2.  Entry  for  withdrawal  from  warehouse  for  consumption. 

3.  Entry  for  withdrawal  from  warehouse  for  transportation. 

4.  Entry  for  Avithdrawal  iVom  warehouse  for  exportation. 

5.  Entry  for  withdrawal  from  warehouse  for  inland  transpor- 
tation and  exportation  to  adjacent  foreign  territory. 
Combinations  of  these  simple  forms  have  been  established,  to 

facilitate  business  transactions,  by  avoiding  the  delay,  as  well  as 
the  expense,  attending  the  deposit  of  goods  in  bonded  warehouses, 
when  such  are  intended,  at  the  time  of  importation,  for  destina- 
tions other  than  the  port  of  original  entry;  and  such  are  known  as: 

1.  Warehouse  and  transportation  entry. 

2.  Warehouse  and  exportation  entry. 

This  system,  while  permitting  merchandise  to  remain  iinder 
bond  for  three  years  from  the  date  of  the  original  importation, 
authorizing  the  transfer  of  the  same  in  bond,  from  one  port  to 
another  within  the  Confederacy,  on  transportation  entries,  pro- 
vides for  the  restoration  of  goods  so  transported  to  the  custody  of 
the  revenue  officers  of  the  Government  at  the  port  of  destination, 
with  all  the  privileges  appertaining  thereto  at  the  port  of  original 
entry,  re-deposit  in  warehouse,  and  subsequent  Avithdrawal  by 
entries  known  as — 

1.  Re-Avarchousing  entry. 

2.  Re-warehouse  withdrawal  entry  for  consumption. 

3.  Re-warehouse  withdrawal  entry  for  transportation. 


175 


4.  Rc-wuicliousc  withdrawal   entry  for  exportation. 
Also,  by  combinations  of  tlicso  simple  forms,  kiiown  as — 

1.  Re-warehousiny  and  withdrawal  entry  for  consumption. 

2.  Rc-warchouse  entry  for  immediate  exportation. 


FORM  OF  ENTRIES,  ETC. 

The  following-  are  the  forms  of  the  several  entries  under  the 
Warehouse  System,  and  the  explanations  and  regulations  applica- 
ble thereto: 

ENTRY  FOR  WAREHOUSING. 

Tlie  entry  of  goods  for  warehousing-  shall  be  in  the  following 
form,  and  must  be  verified  by  oath  or  affirmation,  as  in  an  entry 
of  merchandise  for  immediate  payment  of  duties: 

FoRxr  OF  Entry. 
Waveliovxsc    Eiitvy. 

Custom  House, 

Port  of  186 


Entry  of  merchandise  imported  on  the 

,  in  the 
master,  from 


by 


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The  dutiable  value  of  each  package  of  dry  goods,  hardware  or 
other  package  goods,  must  in  all  cases  be  stated  on  this  entry, 
when  the  invoice  will  permit  its  being  done;  and  in  case  of  de- 
duction for  damage  or  other  causes,  it  must  be  adjusted  on  each  pack- 
age separately,  that  this  entry  may  always  be  a  true  basis  for  with- 
drawal entries,  either  for  consumption,  transportation  or  exporta- 
tion, and  also  for  the  warehouse  accounts.  The  owner  or  importer 
will  exercise  the  option  given  to  him  by  law,  by  designating  upon 
the  entry  the  warehouse  in  which  he  desires  the  merchandise  shall 
be  deposited,  in  the  following  form: 

Sm: — I  request  that  the  merchandise  now  entered  by  me   to  be 
warehoused,  as  described  in  the  within  entry,  per 
from  may  be  deposited  in  bonded 

warehouse  No.  street;  and  I  do 

hereby  constitute  and  appoint  the  proprietor  of  said  warehouse  as 
my  agent,  for  me  and  in  my  name,  to  have  the  joint  custody  of 
such  goods,  and  possession  of  the  key  to  said  premises  allowed  to 
the  importer,  under  the  provisions  of  the  warehousing  acts  and 
the  regulations  of  the  Secretary  of  the  Treasury  made  in  pur- 
suance thereof 

(Signed,)  A.  B. 

To  Collector  of  Customs,  at 

QUANTITY  TO  BE  ENTERED. 

Any  portion  of  an  invoice,  not  less  than  an  entire  package,  or, 
if  the  merchandise  be  in  bulk,  not  less  than  one  ton  in  weight, 
may  be  entered  for  warehousing,  if  the  importer  desire,  and  the 
remainder  for  immediate  payment  of  duties;  in  which  case,  the 
two  entries  must  be  made  simultaneously. 

RESTRICTION  TO  WAREHOUSING. 

Under  this  form  may  be  entered  all  imported  merchandise, 
except  such  as  are  of  a  perishable  or  explosive  nature;  provided  the 
importation  is  accompanied  with  an  invoice.     If  no  invoice  has 


177 

been  received,  or  an  invoice  without  the  certificates  required  by 
law,  the  goods  must  be  sent  to  store  as  unclaimed,  unless  entered 
for  consumption  by  appraisement,  or  for  immediate  exportation, 
conformable  to  treasury  regulations. 

BOND. 

The  entry  having  been  examined  Ity  the  proper  officer  in  the 
Collector's  office,  and  the  duty  estimated  thereon,  it  will  be  trans- 
mitted to  the  naval  officer,  with  the  invoice  or  invoices,  for  exami- 
nation and  estimate  of  the  duties  by  that  officer;  which  being- 
done,  the  Collector  will  take  a  bond,  with  satisfactory  security,  in 
double  the  amount  of  such  estimated  duties. 

PERMIT  AND  GOODS  TO  BE  EXAMINED. 

The  bond  having  been  executed,  the  Collector  will  issue  a 
permit  to  the  inspector  (which  order  must  be  countersigned  b}^  the 
naval  officer,  where  there  is  one)  to  send  the  goods  to  the  warehouse 
named  therein,  with  the  exception  of  such  as  may  be  designated 
for  examination,  which  will  be  sent  to  the  appraisers'  stores;  such 
order  must  also  indicate  what  goods  are  to  be  weighed,  gauged  or 
measured ;  and  such  weighing,  gauging  or  measuring  is  in  all  cases 
to  be  done  before  the  deposit  of  the  goods  in  warehouse,  or  their 
removal  to  the  appraisers'  stores. 

MAY  PAY  DUTY  ON  WHOLE  OR  PART  BEFORE  GOING  INTO  STORE. 

On  completion  of  entry  for  warehouse,  should  the  importer 
desire  to  take  the  whole  or  any  portion  of  his  property  from  the 
vessel,  and  pay  the  duties  before  the  same  go  into  store,  he  shall 
be  at  liberty  to  do  so  by  paying  the  duty  on  withdrawal  entry  for 
consumption,  and  one-half  storage  for  one  month,  and  giving  penal 
bond  as  required  by  the  4th  section  of  act  of  28th  May,  1830. 

EXAMINED  GOODS  TRANSFERED  TO  WAREHOUSE. 

When  the  packages  designated  by  the  Collector  on  the  invoice, 
and  ordered  to  the  appraisers'  stores,  shall  have  been  rei)orted  as 


178 

examined,  tlie  Collector  shall  direct  the  storekeeper  to  cause  such 
packages  to  be  removed  from  the  appraisers'  stores  to  the  ware- 
house where  the  remainder  of  the  goods  described  in  the  entry  have 
been  deposited.  The  expense  of  such  removal  shall  be  borne  by 
the  importer. 

,  ENTRY  TO  CB  ADJUSTED   BEFORE  WITHDRAWAL. 

The  appraisers  having  reported  on  the  invoice,  the  weigher, 
ganger  or  measurer  having  made  his  return  of  the  quantity,  the 
damage,  if  any,  having  been  ascertained,  and  the  dutiable  value  of 
the  merchandise  and  duties  finally  determined,  the  importer,  con- 
signee or  agent  may,  at  any  time  within  three  years  from  the  date 
of  importation,  withdraw  from  warehouse  any  quantity  of  the  same, 
not  less  than  an  entire  case  or  package,  or  not  less  than  one  ton 
in  weight,  if  the  merchandise  be  in  bulk;  but  it  is  to  be  distinctly 
understood  that  no  merchandise  can  be  entered  for  exportation  or 
for  transportation  from  one  port  to  another  in  the  Confederate 
States,  and  withdrawn  from  warehouse  on  such  entry,  until  all  the 
examinations  and  returns  have  been  made,  and  the  dutiable  value 
and  duties  definitely  fixed. 

PENAL  DUTY  TO  BE  PAID  BEFORE  WITHDRAWAL. 

If,  on  examination  by  the  appraisers,  the  merchandise  be  found 
to  be  undervalued  in  the  entry,  and  additional  duty  incurred,  such 
additional  duty  must  be  paid  before  any  withdrawal  entry  of  the 
merchandise  from  warehouse  for  consumption,  transportation  or 
export  can  be  allowed. 

ENTRY  FOR  WITHDRAWAL  FROM  WAREHOUSE  FOR  CONSUMPTION. 

The  entry  for  withdrawal  of  merchandise  from  warehouse  for 
CONSUMPTION  at  port  of  original  importation  shall  be  made  by  the 
party  in  whose  name  the  merchandise  was  warehoused,  or  by  some 
person  duly  authorized  for  the  purpose  by  him ;  and  in  either  case 
shall  be  signed  by  the  party  making  the  withdrawal.  This  entry 
shall  exhibit  the  marks  and  numbers  of  the  packages,  the  descrip- 


A 


179 

tion  and  quantity  of  the  goods,  and  the  dutiable  value  of  the  same. 
On  presentation  to  the  proper  officer  in  the  Collector's  office,  it 
shall  be  compared  with  the  record  on  the  wareliouse  books  of  the 
original  wareliouso  entry,  and,  if  found  correct,  be  properly  entered 
therein,  the  warehouse  bond  number  endorsed  thereon,  and  the 
amount  of  duties  payable  estimated.  From  the  Collector's  office 
it  shall  then  be  taken  by  the  importer  to  the  naval  office,  where  a 
similar  comparison  will  be  ma<le  with  the  wareliouse  records  of 
that  office,  and  the  estimate  of  duties  verified  and  endorsed  upon 
the  duplicate  entry.  The  amount  of  duties  thus  ascertained  having 
been  paid,  a  permit  will  be  issued  for  the  delivery  of  the  goods. 
The  entry  shall  be  in  the  following  tbrm,  and  shall  bo  made  in 
duplicate: 

Form  of  Entry. 
Withdrawal  Entry  for  Coiisiimption  at  Port  of  Original  Importation. 

Entry  of  merchandise  intended  to  be  withdrawn  from  warehouse 
by  ,  which  was  imported  into  this  district  on  the 

,  186     ,  by  ,  in  the  ,  master, 

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[To  be  signed  by  tlio  importer.] 

No  oath  will  be  required  on  this  entry.  If  mercliandise  be  with- 
drawn by  any  other  than  original  importer,  the  following  certificate 
must  be  placed  thereon: 


180 

FOEM. 

I  authorize  to  withdraw  from  warehouse  the  goods  de- 

scribed ill  this  entry. 

[To  be  signed  by  the  importer.] 

Merchandise  in  bulk,  liquors,  sugars,  molasses,  cocoa,  pepper 
and  other  articles  bought  and  sold  by  weight,  when  withdrawn  for 
export  or  transportation,  must  be  entered  for  such  destination  at 
the  actual  quantities  on  which  duties  were  estimated  at  the  time 
of  ai'rival  in  the  Confederate  States;  and  to  secure  this,  weighers, 
measurers,  and  gaugers  will  be  required  to  mark  on  each  package 
its  contents  as  determined  by  them  on  its  entry  for  warehouse. 
On  these  quantities  the  duties  on  export  and  transportation  entries 
will  be  estimated.  Goods  withdrawn  for  consumption  may  be 
taken  at  average  valuations,  care  being  had  that  on  the  last 
witlidrawal  the  entire  balance  of  duty  be  collected. 

Should  the  final  Avithdrawal  entry  be  for  export  or  transporta- 
tion, and  there  be  any  difference  between  the  actual  duty  and  the 
amount  to  close  the  sum  due  on  the  warehouse  entry,  the  excess, 
if  any,  shall  be  refunded  on  the  last  withdrawal  for  consumption, 
and  the  deficiency,  if  any,  collected  on  amendment  to  said  entiy. 


WITHDRAWAL  ENTRY  FOR  TRANSPORTATION. 


The  entry  fo)-  Transportation  from  one  port  to  another  in  the  Con- 
federate States  shall  be  made  and  signed  as  required  in  case  of  en- 
try for  consumption,  and  shall  be  in  the  form  foUdwing: 

FORM  OF  TRANSPORTATION  ENTRY  FROM  ONE  PORT  TO  ANOTHER 
IN  THE  CONFEDERATE  STATES. 

Entry  of  merchandise  intended  to  be  withdrawn  from  warehouse 
by  ,  for  transportation  to  ,  which  was  im- 

ported into  this  district  on  the  ,  186     ,  by  , 

in  the  ,  master,  from 


181 

Custom  House, 


,  186     . 


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This  entry  shall  he  mado  in  triplicate,  and  when  withdrawn  by 
other  than  the  original  importer,  the  same  authority  must  be  re- 
quired as  in  case  of  entrj-  for  consumption.  And  in  addition  to  the 
particulars  required  in  that  case,  this  entry  shall  exhibit  the  name 
of  the  consignee,  and  the  name  of  vessel  by  which  the  goods  are  to 
be  transported;  or  if  the  transportation  be  by  land,  or  partly  by 
land  and  partly  by  water,  the  particular  rail  road  or  other  route 
shall  be  designated,  Avhich  route  shall  be  in  accordance  with  the 
regulations  hercinalter  provided.  The  party  making  the  entry 
shall  also  present  a  copy  of  so  much  of  the  original  invoice  as  re- 
lates to  the  merchandise,  if  package  goods,  described  in  such  entry, 
or  if  other  than  package  goods,  a  cop}'^  of  the  whole  invoice.  This 
copy  must  be  a  literal  copy  of  the  original,  and  if  in  a  foreign  lan- 
guage, must  be  a  translated  copj',  and  contain  all  the  particulars 
set  forth  in  that  document.  The  entry  having  been  compared  with 
the  record  of  the  original  warehouse  cntrj',  as  provided  in  case  of 
entry  for  consumption,  entered  in  the  appropriate  column  in  the 
warehouse  account,  and  the  warehouse  bond  number  endorsed 
thereon,  and  liaving  also  been  compared  and  entered  in  the  books 
of  the  naval  officer,  and  the  duties  payable  estimated,  and  the  fol- 
lowing oath  taken  by  the  party  making  entry,  the  Collector  will 
take  a  bond,  in  a  penal  sum  equal  to  double  the  invoice  or  ap- 
praised value  of  the  goods,  with  sufficient  surety  or  sureties: 


25 


182 

FORM  OP  OATH. 

I  do  solemnly,  sincerely  and  truly  swear  that  the  goods,  wares 
and  merchandise  described  in  the  within  entry,  now  delivered 
by  me  to  the  Collectoi-  of  the  customs  for  the  port  of 

,  are  truly  intended  to  bo  transported  in  bond  by 
me  to  the  port  of  ,  and  delivered  to  the 

Collector  of  said  port,  according-  to  the  provisions  of  the  ware- 
housing laws,  and  the  regulations  of  the  Secretary  of  the  Treasury: 
So  help  me  God. 

Sworn  to  this  day  of  ,  18      ,  before  me. 

,  Collector. 

TIME  OF  TRANSPORTATION  BOND. 

If  the  port  to  which  the  merchandise  is  to  be  transported  be  not 
more  than  one  hundred  miles  distant  by  the  route  proposed,  the 
time  inserted  in  the  bond  shall  be  twenty  days;  if  over  one  hun- 
dred, and  less  than  two  hundred  and  fifty  miles,  thirty  days;  if 
over  two  hundred  and  fifty,  and  less  than  five  hundred  miles,  sixty 
days;  and  if  over  five  hundred  miles,  ninety  days;  but  if  the  dis- 
tance be  over  two  hundred  and  fifty  miles,  the  Collector  may,  at  the 
instance  of  the  party,  allow  thirty  additional  days. 

Nine  months  will  be  allowed  for  transportation  of  merchandise 
in  bond  between  the  Atlantic  and  Pacific  ports  around  Cape  Horn, 
and  four  months  by  other  routes  between  those  ports.  If  the 
transportation  within  the  time  prescribed  is  retarded  by  acci- 
dent, or  other  unavoidable  cause,  on  regular  protest  and  due 
proof  of  the  accident  or  other  unavoidable  cause,  the  Collector 
may  receive  said  goods,  or  any  part  thereof,  within  a  reasonable 
time  thereafter. 

The  bond  having  been  executed,  the  Collector  will  then  issue  an 
order,  countersigned  by  the  naval  officer,  for  the  delivery  of  the 
goods  to  the  party  making  entry  for  transportation: 

To  enable  the  proper  entry  for  re-warehousing  to  be  made,  the 
Collector  of  the  port  where  the  goods  arc  withdrawn  will  transmit 


^     183 

to  the  Collector  of  tlie  port  for  whicli  they  may  be  destined,  the 
triplicate  copy  of  the  transportali(»n  entry,  with  a  copy  of  the  in- 
voice attaclicd. 

GOODS  TO  BE  SEALED,  MARKED  AND  SAMPLED. 

Wines  and  distilled  spirits,  in  casks  of  all  sizes,  must  have  the 
number  of  bung  or  otlier  holes  legibly  branded  on  the  exterior,  and 
sealed,  to  prevent  alteration  or  adulteration  in  the  transit. 

Goods  in  bulk,  and  other  articles  which  cannot  be  sealed,  must 
be  examined  before  delivery  for  transportation  by  the  Collector, 
and  the  weight,  gauge,  or  measure  specified  on  the  entry  and  on 
the  triplicate  coi)y  thereof.  Uefin'e  delivery  from  warehouse,  when- 
ever practicable,  each  package  will  also  be  legibly  marked,  "Port 
of  ,  in   bond   for  ; "'  and  samples  will  be 

taken  of  each  package  of  liipiors,  exce[)t  wlien  in  bottles,  not  ex- 
ceeding eight  ounces  in  quantity,  and  will  be  so  marked  as  to  in- 
sure identity,  and  be  deposited  with  the  store-keeper  of  the  store, 
subject  to  the  order  of  the  Collector. 

ENTRY  FOR  RE-WAREHOUSING. 

On  the  arrival  of  any  goods,  transported  in  bond,  at  the  port  of 
destination,  they  must  immediately  be  entered  for  re-warehousing, 
the  entry  for  which  purpose  shall  be  in  the  form  following;  such  en- 
try, in  all  cases,  being  a  copy  of  the  withdrawal  entry  at  tlie  port; 
of  last  withdrawal: 

RE-WAREHOUSING  ENTRY. 

Entry  of  merchandise  intended  to  be  re-warehoused  by 

,  which  was  imported  into  the  port 
of  ,  on  the 

day  of  ,  18  ,  and 

withdrawn  from  warehouse  at  port  of 

on  the  day   of 

18  ,  for  transportation 

to  this  district.  ,  186 


184 


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(To  be  signed.) 

This  entry  shall  be  verified  by  the  oath  or  affirmation  of  the  party 
to  whom  the  goods  are  consigned,  and  in  the  form  following,  viz. : 

Form  of  Oath. 

District  or 

I,  ,  do  solemnly,  sincerely  and  truly  swear,  that  the 

goods  described  in  the  entry  now  delivered  by  me  to  the  Collector 
of  this  district  are  the  identical  goods  mentioned  in  a  transportation 
entry  made  at  the  custom  house  at  ,  by 

on  the  day  of  ,  18G     ,  and  that  said  goods  arc 

the  same  in  quality,  quantity,  value  and  package,  wastage  and 
damage  excepted,  as  at  the  time  of  original  importation:  So  help 
me  God. 

Sworn  to  this  day  of  ,  186     ,  before  me. 

,  Collector. 

This  oath  or  affirmation  having  been  taken  and  the  place  of  de- 
posit designated,  a  bond,  with  satisfactory  security,  in  a  penal  sum, 
equal  to  double  the  amount  of  the  duties,  shall  be  executed. 

The  Collector  will  thereupon  issue  a  permit,  as  in  the  case  of 
goods  entered  for  warehouse  at  the  port  of  original  importation, 
directing  the  goods  to  be  deposited  in  the  warehouse  designated. 

If  the  Collector  is  satisfied  that  the  goods  so  deposited  and  ex- 
amined are  the  identical  goods  described  in  the  entry  and  invoice 
received  by  him  from  the  Collector  at  the  port  of  withdrawal,  and 


185 

were  correctly  appraised,  lie  will  immediately  furnish  the  party 
making  entry  with  a  certificate,  countersigned  by  the  naval  officer, 
where  there  is  one,  of  the  delivery  in  the  form  annexed,  and  will 
also  transmit  a  duplicate  of  surh  ccrtilicate  to  tlio  Collector  at  the 
port  of  withdrawal. 

FORM  OF  CERTIFICATE  OF  DELIVERY  OF  GOODS  TO  CANCEL 
TRANSPORTATION  BOND. 

District  of  , 

Port  of  ,  ,  186     . 

We  hereby  certify  that  the  merchandise  marked  and  numbered 
as  follows,  withdrawn  from  warehouse  at  the  port  of  , 

on  the  day  of  ,  by  ,  has  been  duly 

delivered  to  the  proper  officer  of  the  customs  at  this  port. 
[Here  describe  the  merchandise.] 

,  Collector. 
,  Naval  Officer. 

Goods  transported  under  bond  from  one  port  of  the  Confederate 
States  to  another,  and  arriving  in  advance  of  the  transportation 
papers,  are  to  be  treated  as  unclaimed  goods,  and  sent  to  the  bonded 
warehouses  provided  for  the  reception  of  that  class  of  merchandise, 
until  entry  is  made,  when  the  goods  may  be  transferred  to  such 
bonded  store  as  the  consignee  may  designate. 

If,  however,  the  consignee  should  desire  to  pa}^  the  duties  and 
get  possession  of  his  goods  immediately  on  arrival,  an  entry  may 
be  made  in  the  following  form,  to  be  verified  by  oath  or  afiirniation: 

Form  of  Entry. 

Re-warelioiising  and  Willidrawal  Entry  for  ConsHmplioii. 

Entry  of  merchandise  to  be  re-warehoused  and  withdrawn  by 
,  whicii  was  brought  into  this  district  by 
from  the  port  of  ,  on  the  ,180     ,  having 

been  originally  imported  into  by  ,  in  the 

from  on  the  day  of  18       , 


186 


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(To  be  signed.) 
The  value  and  duty  as  assessed  at  the  port  of  orig-inal  importation, 
and  so  stated  in  the  triplicate  copy  of  transportation  entry  forwarded 
to  port  of  destination,  will,  in  all  cases,  be  the  value  and  duty  to  be 
charged  on  the  re-warehouse  entry;  and  said  triplicate  copy  will  in 
all  cases  be  attached  to  the  re-warehouse  entry,  or,  if  withdrawn 
immediately  on  arrival,  to  re-warehouse  withdrawal  entry,  as  the 
vouchers  and  authority  for  the  assessment  of  duty.  Should  there, 
however,  on  the  examination,  be  found  any  clerical  error  in  the 
entry  or  invoice,  it  shall  be  forthwith  corrected,  entry  allowed,  and 
the  fact  reported  to  the  Collector  at  the  port  of  withdrawal. 

But  sliould  any  difference  in  valuation  or  classification  be  re- 
ported bj^  the  appraisers,  the  case  will  be  reported  to  the  Depart- 
ment, as  hereinbefore  provided,  and  the  Collector  at  the  port  of 
withdrawal  duly  notified  of  tlie  fact,  and  the  entr}',  in  the  mean- 
time, will  be  suspended. 

In  this  case,  no  re-warehouse  bond  will  be  required ;  but  the  du- 
ties which  shall  be  the  amount  certified  as  payable  on  the  triplicate 
entry  having  been  paid,  and  a  penal  bond  taken,  as  provided  in  the 
4th  section  act  28tli  May,  1830,  the  Collector  will  issue  a  permit  for 
the  delivery  of  the  goods,  except  the  packages  ordered  for  examin- 
ation, which  will  be  sent  to  the  appraisers'  store. 

EXAMINATION  BY  APPRAISERS,  ETC. 
The  same  examination  shall  be  had  by  the  appraisers  of  the 
goo^s  in  this  case  as  in  case  of  entry  for  actual  re-warehousing; 


187 


and  on  their  report  tliat  tlic  goods  agree  with  the  entry,  and  are 
correctly  classified  and  valued,  a  permit  sliall  issue  for  the  delivery 
of  the  examined  packages,  and  a  ocrtificato  in  dni)licate  be  issued 
to  cancel  the  bond  at  the  port  of  witlidrawal. 

RE  WAREHOUSE  WITHDRAWAL  FOR  EXPORT. 

Should  the  consignee  of  nny  merchandise  transported  under 
bond  desire  to  ex[>ort  the  same  immediatel}^  on  arrival  at  port  of 
destination,  he  Avill  give  notice  of  the  same  to  the  Collector  in 
writing,  who  will  direct  tlie  storekeeper  to  assume  the  custody  of 
the  goods,  Avherever  they  may  be,  until  the  necessary  entry  is 
completed,  and  permit  issues.  Should  there  be  any  delay  in  the 
preparation  of  those  papers,  the  goods  will  be  sent  by  the  Collector 
to  such  warehouse  as  he  may  select.  The  entry  will  be  made  in 
the  form  annexed; 

Form  of  Entry. 

Re-wareliouse  Entry  for  Immediate  Exportation. 

Entry  of  merchandise  brought  into  this  district  by  , 

from  ,  and  now  to  be  exported  by  ,  on  board  the 

,  for  ,  which  was  imported  into  the  port  of  , 

on  ,  186     ,  having  been  originally  imported  into  , 

by  ,  in  the  ,  from  ,  on  the 

day  of  ,  18         . 


(5 

o 

p 

•«! 

•f' 

H 

t< 

t- 

H 

H 

2^ 

u  m 

« 

Y, 

?■. 

T, 

r. 

H 
< 

w 

H 

14 

u 

U 

o 

*A 

5 

7i 

U 

g 

g 

tA 

Bi 

H 

B« 

K 

b 

=' 

b 

p. 

p< 

b 

o 

[To  be  signed  by  the  exporter.] 


188 

The  entry  having  been  verified  by  the  oath  or  aifirmation  of  the 
consignee,  as  provided  in  case  of  entry  for  re-warehousing-,  and 
also  by  tlie  oath  or  affirmation  of  the  exporter,  in  the  following 
form,  viz; 

Form  of  Ox^th. 

District  of 

I  do  solemnly,  sincerely  and  truly  swear,  that  the  goods,  wares 
and  merchandise  described  in  the  within  entry,  now  delivered  by 
me  to  the  Collector  of  the  customs  for  the  port  of  ,  are  truly 

intended  to  be  exported  by  me  to  the  port  of  ,  without  the 

limits  of  the  Confederate  States,  and  are  not  intended  to  be 
re-landed  within  the  limits  of  the  Confederate  States.  I  further 
swear  that,  to  the  bestof  my  knowledge  and  belief,  tlio  said  goods, 
wares  and  mcrcliandise  are  the  same  in  quality,  quantity,  value 
and  package,  wastage  and  damage  excepted,  as  at  the  time  of 
importation.     So  help  me  God. 

Sworn  to  this         day  of  ,186     ,  before  mo. 

,  Collector. 

And  the  export  bond  having  been  executed,  the  Collector  will 
issue  a  permit,  to  be  countersigned  by  the  naval  officer,  in  t!ic 
annexed  form,  viz: 

Form  of  Permit. 

District  of  , 

Port  of  ,  186       . 

To  THE  Storekeeper  of  the  Port: 

You  are  directed  to  deliver  to  the  surveyor  for  exportation  on 
board  the  ,  for  ,   [here 

describe  the  merchandise,]  brought  into  this  district  by 
from 

,  Collector. 
,  Naval  Officer. 


189 

At  the  same  time  that  this  order  is  given  to  the  store  keeper,  a 
copy  of  the  cnry  shall  also  be  transmitted  to  tlie  surveyor  for  the 
due  shipment  or  lading  of  the  goods. 

The  direction  to  the  surveyor  upon  this  entry  shall  be  as  follows: 

Form  or  Order. 

Port  of  ,  186     . 

To  THE  Surveyor: 

You  will  direct  an  inspector  to  examine  the  goods  described  in 
this  entry,  and,  if  found  to  agree  exactly  therewith,  to  superintend 
the  lading  thereof  on  board  the  ,  for  , 

of  which,  when  completed,  you  will  grant  a  certificate. 

,  Collector. 
,  Naval  Officer. 

The  return  of  the  inspector  upon  this  entry  shall  be  as  follows: 

Form  of  Return. 

Port  of  186    . 

I,  ,  have  examined  the  goods  described  in  the 

within  entry,  and  finding  them  to  agree  therewith,  they  were  laden 

under  my  supervision  on  board  the  , 

for 

,  Inspector. 

BOND. 

No  bond  other  than  the  export  bond  will  be  required;  and  in  this 
case,  as  well  as  in  that  of  payment  of  duties,  the  certificate  already 
prescribed  for  the  cancellation  of  the  transportation  bond  will  be 
furnished  to  the  party  making  entry,  immediately  on  the  receipt  of 
the  necessary  evidence  that  the  merchandise  described  in  the  trans- 
portation entry  has  been  delivered;  and  a  duplicate  of  the  same 
will  also  be  forwarded  to  the  Collector,  or  other  proper  officer,  at 
the  port  of  withdrawal. 

26 


190 

THIS  ENTRY  ONLY  IN  CERTAIN  CASES. 

This  form  of  entry  will  only  be  allowed  on  articles  in  bulk:  woods, 
liquors  that  are  branded  and  sealed,  cases  corded  and  sealed,  sugar, 
molasses,  coal,  iron,  and  other  heavy  and  bulky  goods,  when  the 
identification  can  be  readily  made  by  the  inspecting  officer.  All 
other  articles  must  be  re-warehoused,  as  previously  provided  for,  and 
examined  by  the  appraisers,  before  an  export  entry  can  be  allowed. 

The  merchandise  must  in  all  cases  be  actually  delivered  to  the 
officer  of  the  customs  at  the  port  where  landed  or  unladen,  whether 
entered  for  re-warehousing,  payment  of  duties,  or  immediate 
exportation. 

Should  merchandise,  after  having  been  re-warehoused,  be  with- 
drawn for  consumption,  transportation  or  exportation,  the  entries 
shall  be  according  to  the  forms  annexed — all  the  regulations  as  to 
oaths,  bonds,  examinations,  etc.,  to  be  complied  with,  as  herein 
provided  for  entries  at  first  and  second  ports. 

Form  of  Entry. 

Re-wareliouse  Withdrawal  Entry  for  Consumption. 

Entry  of  merchandise  intended  to  be  drawn  from  warehouse  for 

consumption  by  ,  which  was  brought  into  this  district  on 

the  day  of  ,  186     ,  by  ,  from  the  port  of  , 

having  been  originally  imported  into  by  ,  in  the 

,  from  ,  on  the  day  of  ,  186     . 


i 

«g 

a 

< 

^ 

E-t 

t^ 

&H 

E-- 

hi 

« 

"A 

« 

z 

X 

KJ   W 

2 

o 

B3 

d 

OS 

< 

o 

»  " 

^ 

a 

e-i 

a 

p< 

p. 

tL, 

t-l 

o 

(To  be  signed.) 


191 


Form  of  Entry. 

Re-warelioiise  Witlulrawal  Entry  for  Transportation  in  the  Confederate  States. 

Entry  of  morcliandisc  intended  to  be   witlidrawn  from  ware' 
house  by  ,  for  transportation 

,  which  was  brought  into  this 


to 


180     ,  by 


district  on  the 

from  the   port   of  ,  the 

same   having-   been   originally   imported  into   the   district   of 

,   on  the 
day  of  ,  18  ,  in    the 

,  from 


o 
« 

n 

. 

AGES  A 
NTS. 

v> 

H 

H 

H 

H 

w 

OS 

'>'. 

a  H 

y. 

1 

ss 

03 

a 

a 

cd 

C! 

< 

H    (j 

« 

M 

w 

H 

*=> 

p. 

B< 

H 

a 

(To  be  signed.) 

FoR^[  OF  Entry. 
Re-warehouse  Withdrawal  Entry  for  Exportation. 

Entry  of  merchandise  witlidrawn  from   wareliouse   by 

,  and  to  be  exported  by 

,  in  tlie  , 

master,  for  , 

which  was    lirought   into  tin's   district   on    tlie  , 

186         ,  from   the    port   of  ,    the 

same  having   lioen  originally  imjiortcd   into   tlie   district    of 

,  on  the  day  of  , 

186         ,  in  the  ,  from 


192 


o 
o 

g 

< 

K 

(5 

R 

la 

>5 

•^  « 

Z 

a 

s 

M  ^ 

P3 

td 

fS 

pj 

C5 

«! 

H  a 

S 

K 

c? 

P< 

Pi 

|l< 

Pk 

P< 

Et 

o 

(To  be  signed.) 

If  the  merchandise  be  withdrawn,  in  either  of  these  cases,  by 
any  other  than  the  party  by  whom  brought  into  the  district,  the 
same  authority  is  required  as  in  case  of  withdrawal  at  port  of 
original  importation, 

WAREHOUSE  AND  TRANSPORTATION  ENTRY. 

On  the  arrival  from  any  foreign  port  of  any  goods  destined  for 
immediate  transportation  to  other  ports  in  the  Confederate 
States,  the  warehousing  and  transportation  may  be  combined  in 
one  entry,  the  oaths  to  be  the  same  as  prescribed  in  the  ware- 
house entry.  The  forms  of  entry  sliall  be  as  follows,  the 
foregoing  regulations  as  to  examinations  being  in  all  respects 
complied  with: 

Form  of  Entry. 
AVarelioiise  Entry  and  Transportation  in  the  Confederate  States. 


Entry   of  merchandise   imported  by 
in   ship  , 

from 

and  for  transportation  in  bond   to 
186     . 


master, 
for  warehouse 


193 


r. 



P:< 

S 

u  H 

o 

f. 

<  M 

< 

>> 

H 

&; 

H 

H 

H 

«^ 

N   10 

H 

>^ 

a 

< 

5 

Pi 

C3 

M 
O 

Pi 

H 

O 

Pj 

P3 

35 

H 

w 

M 

M 

»^ 

B4 

»< 

»< 

B 

A 

This  entry  must  be  made  in  triplicate,  in  accordance  with  the 
rules  already  prescribed,  stating,  in  addition,  the  date  and  time  of 
transportation  bond,  and  the  triplicate  forwarded  to  place  of  desti- 
nation, as  in  case  of  withdrawal  from  Avarehouse  for  transportation 
in  the  Confederate  States.  The  entrj'  having  been  verified  by  the 
oath  or  affirmation  of  the  importer,  and  the  transportation  route 
having  been  designated,  and  all  otlier  requirements  complied  with, 
the  Collector  will  take  a  bond,  in  a  penal  sura,  equal  to  double  the 
invoice  or  appraised  value  of  the  goods. 

TO  1?E  SKXT  TO  STORE.  EXAMINED,  ETC. 

On  the  execution  of  the  bond,  the  Collector  will  issue  a  permit, 
to  be  countersigned  b}^  the  naval  officer,  directing  tlie  goods  to  be  sent 
to  the  warehouse  designated  by  the  importer,  while  the  requisite  ex- 
aminations are  being  nuide  by  the  appraisers,  and  until  the  dutial)le 
value  shall  have  been  determined;  which  having  been  done,  a  permit 
shall  be  issued  for  the  delivery  of  the  goods  to  the  importer  for 
transportation,  and  the  same  proceeding  shall  be  had  as  heretofore 
provided  in  case  of  goods  withdrawn  from  warehouse  for  transpor- 
tation; especial  care  being  taken  thatthe  triplicate  entry  is  trans- 
mitted to  the  second  port  in  season  to  anticipate  the  arrival  of  the 
goods. 

IMPORT  VES.SEL  :\rAY  BE  MADE  WAREHOUSE  DURING  EX.V.M1NATI0N. 
The  same  permits  are  to  be  used  as  when  the  warehouse  and 


194 

transportation  entries  are  made  separate!}'.  In  case  of  warehouse 
and  transportation  entries,  the  importing-  vessel  may  be  considered 
the  warehouse,  without  charge,  during-  the  time  the  examination  is 
being-  made  by  the  appraisers,  and  from  whicli  deliveries  may  be 
made  for  transportation ;  but  should  the  examination  be  delayed 
beyond  the  time  allowed  bj^  law  for  the  goods  to  remain  on  board, 
they  must  be  sent  to  such  bonded  warehouse  as  the  importer  may 
select,  until  the  examination  is  completed,  under  the  usual  ware- 
house permit;  and  when  delivered  for  transportation,  the  delivery 
to  take  place  under  the  permit  as  delivery  for  transportation.  It 
shall  be  the  duty,  and  it  is  required  of  the  appraisers,  whenever 
practicable,  that  the  goods  so  entered  shall  be  examined  on  board 
the  vessel  in  which  imported,  in  order  to  save  the  importer  the 
charges  for  sending  the  same  to  store. 

BOND  MAY  BE  GIVEN  BY  IMPORTERS  AT  INTERIOR  PORTS. 

In  order  to  facilitate  the  transmission  of  merchandise  in  bond 
from  a  port  of  entry  to  any  interior  port  of  delivery,  under  the 
act  of  28tli  March,  1854,  the  importer  of  any  goods,  wares  or 
merchandise,  residing-  at  such  interior  port  of  delivery,  and  desir- 
ing to  have  the  merchandise  transported  in  bond,  may  produce  his 
invoice  to  the  Surveyor  or  designated  Collector  of  the  interior 
port,  take  tlie  oath  or  oaths  required  by  law,  and  execute  the 
transportation  bond,  with  proper  sureties,  before  the  Surveyor  or 
Collector  of  said  port,  who  shall  certify  on  said  bond  the  suffi- 
ciency of  the  sureties,  and  transmit  tlie  bond  to  the  Collector  of 
the  port  of  importation;  and  the  bond  so  taken  sliall  be  as  valid 
and  binding  as  though  executed  in  the  office  of  tlie  Collector  where 
the  entry  shall  be  made.  The  invoice,  with  the  oath  attached,  may 
be  transmitted  by  the  importer  to  his  agent  or  attorney  at  the 
port  where  the  goods  are  expected  to  arrive,  avIio,  upon  their 
arrival,  shall  present  the  transportation  entry,  with  bill  or  bills  of 
lading  therefor,  in  the  form  and  setting  forth  the  particulars  hei-e- 
inbefore  required;  whereupon,  the  same  proceedings  shall  be  had 


195 


as  in  other  entries  for  truiisportation  under  bond  from  one  port 
to  another  in  the  Confederate  States. 

EXPORT  FROM  WAREHOUSE  AT  PORT  OF  IMPORTATION. 

When  goods  are  withdrawn  i'rom  warehonse  for  exportation  at 
port  of  original  importation,  the  entry  shall  be  in  tlie  form 
following: 

FoitJi  OF  Entuv. 

Export  Entry  from  Port  of  Orighial  Importation. 

Entr}'-  of  merchandise  intended  to  be  withdrawn  from  warehonse 

by  ,  and  to  be  exported  by  him  in  the  , 

master,  for  ,  which  was  imported  into 


this  district  b}^  in  the 

from  ,  on  the  day  of 


master, 


,  186 


JH 

H 

H 

H 

■y. 

r. 

v. 

■r. 

« 

u 

u 

o 

o 

o 

•f. 

« 

ci 

» 

» 

» 

^ 

Pi 

Ph 

e< 

[To  be  signed  by  the  exporter.] 
If    exported   by  otlier   than   the   original    importer,    the   same 
authority  will  bo  required  as  in  case  of  withdrawal  for  consum[)tion, 
and  the  oath  to  be  taken  by  the  exporter  shall  be  in  the  following 
form,  viz: 

Form  of  Oath. 
District  of  : 

I  do  solemnly,  sincerely  and  truly  swear,  that  the  goods,  wares 
and  merchandise  described  in  the  witliin  entry,  now  delivered  by 


196 

me  to  the  Collector  of  the  customs  for  the  port  of  ,  are  truly 

intended  to  be  exported  by  me  to  the  port  of  ,  without  the 

limits  of  the  Confederate  States,  and  are  not  intended  to  be 
re-landed  within  the  limits  of  Confederate  States.  I  further  swear, 
that,  to  the  best  of  my  knowledge  and  belief,  the  said  goods,  wares 
and  merchandise  are  the  same  in  quality,  quantity,  value  and 
package,  wastage  and  damage  excepted,  as  at  the  time  of  impor- 
tation. So  help  me  God, 

Sworn  to  this  day  of  ,  186     ,  before  me. 

Collector. 

The  entry  having  been  duly  entered  in  the  warehouse  accounts, 
and  the  oath  as  above  prescribed  having  been  taken,  the  exporter 
shall  enter  into  a  bond  with  satisfactory  security,  in  a  penal  sum 
equal  to  double  the  amount  of  the  estimated  duties  on  the  goods, 
to  produce  the  proofs  required  by  the  81st  section  of  the  act  of 
March  2d,  1199,  of  the  landing  of  the  same  beyond  the  limits  of 
the  Confederate  States. 

The  bond  having  been  duly  executed,  a  permit  will  be  issued, 
signed  by  the  Collector  and  countersigned  by  the  naval  officer, 
where  there  is  one,  directing  the  storekeeper  to  deliver  the  goods 
to  the  surv(!yor. 

The  entry  shall  at  the  same  time  be  transmitted  to  the  surveyor, 
with  directions  to  cause  the  merchandise  described  therein  to  be 
laden  for  exportation,  indicating  such  as  is  to  be  weighed,  measured 
or  gauged. 

The  return  of  the  officer  under  whose  inspection  the  goods  are 
shipped  shall  be  in  the  form  annexed: 

Form  or  Return. 

Port  of  ,  ,  186     . 

I,  ,  have  examined  the  goods  described  in  the  within 

entry,  and  finding  them  to  agree  therewith,  they  were  laden  under 

my  supervision  on  board  the  ,  master, 

for 

Inspector. 


I 


197 

WxVREHOUSE  AND  EXPORTATION  ENTRY. 
When  any  goods,  wares  or  merchandise  arc  imported  into  any 
port  in  the  Confederate  States,  and  the  intent  is  shown  by  invoice 
and  manifest,  bill  of  lading  or  other  evidence  that  the  same  are  to 
be  exported  immediately  by  sea  beyond  the  limits  of  the  Confederate 
States,  an  entry  for  warehouse  and  exportation  may  be  made  in 
the  following  form: 

Form  of  Entry. 

Warehouse  and  Exportation  Entry. 

Entry  of  merchandise  imported  for  warehouse  by  , 

in  the             ,                      master,  fron)                ,  on  the  day  of 

,  18     ,  and  to  be  immediately  exported  by  ,  in  the 
,                     master,  for 


i 

PLACE      1 
ED. 

O 

•r. 

> 

g 

-1 

H 

f 

H 

M 

p 

as 

■r. 

f. 

O 

u 

li 

O 

£ 

|o 

M 

■  a 

(1< 

g 

EXPORT   BOND   TO  BE  GIVEN. 

No  bond  other  than  the  export  bond  shall  be  required  for  this 
entry;  which  bond  having  been  duly  executed  by  the  party  making 
cntr^^,  the  Collector,  together  with  tlie  naval  officer,  shall  issue  a 
permit  addressed  to  the  inspector  of  the  vessel  by  which  said  goods 
were  imported,  directing  him  to  scud  said  goods  to  the  vessel  in 
which  they  are  to  be  exported,  tlic  import  vessel  lieing  considered 
the  warehouse. 

The  same  order  to  surveyor  to  ship,  and  same  return  from  said 
officer  of  shipment,  required  on  this  as  on  the  usual  export  entry. 
27 


198 

RESTRICTIONS  AS  TO  USING  THIS  FORM  OF  ENTRY. 
This  entry  for  warehouse  and  exportation  will  onlj^Lc  permitted 
when  an  opportunity  exists  for  immediate  export.  If  the  goods 
cannot  be  re-shipped  immediately  on  arrival,  they  must  go  to  a 
bonded  warehouse  as  unclaimed,  and  remain  until  an  opportunity 
offers,  when  entry  in  this  form  can  be  made. 

EXPORT  BOND,  HOW  CANCELLED. 

For  the  discharge  of  export  bonds,  tlie  exporter  must  produce, 
within  one  year  if  the  shipment  be  to  any  port  of  Europe  or  America, 
and  within  two  years  if  to  any  port  of  Asia  or  Africa,  a  certificate 
under  the  hand  of  the  consignee  at  the  foreign  port,  describing  the 
articles  exported,  and  declaring  that  the  same  have  been  received  by 
him  from  on  board  the  vessel,  specifying  the  name  and  nation  of 
the  vessel  from  which  they  were  so  received ;  which  certificate 
shall  be  authenticated  by  the  consul  or  agent  of  the  Confederate 
States  residing  at  said  port;  or,  in  the  absence  of  such  officer,  by 
two  American  merchants  residing  at  such  port;  or,  if  tliere  be  no 
American  merchants  resident  there,  then,  by  two  respectable  foreign 
merchants;  which  certificate  shall  be  confirmed  by  the  oaths  or 
aflfirmations  of  the  master  and  mate,  or  other  principal  ofiicers  of  the 
vessel,  to  be  taken  before  the  consul  or  commercial  agent  of  the 
Confederate  States,  if  there  be  one;  and  if  not,  before  some  other 
person  authorized  by  the  laws  of  the  country  to  administer  tlie 
same.     The  forms  of  these  certificates  shall  be  as  follows: 

Certificate  of  a  Consignee,  declaring  the  Delivery  of  Merchandise  at  a  Foreign  Port. 

I,  ,  of  the  (town  or  city)  of  ,  merchant,  do  hereby 

certify   that    the    goods    or   merchandise    hereinafter     described 
have  been  landed  in  this  (city,  town  or  port,)  between  the         and 

days  of        ,  from  on  board  the         ,  of        ,  whereof 
is  at  present  master,  viz:   [here  describe  tlie  merchandise,]  which, 
according  to  the  bill  of  lading  for  the  same,  were  shipped  on  board 
the  ,  at  the  port  of  ,  in  the  Confederate  States  of 


199 

America,  on  or  about  the  day  of  ,  and  consigucd  to  nie 

(me,  or  to  us,)  by  ,  of  aforesaid,  merchant,  (or  by 

the  master  of  said  ,) 

Given  under  (my  or  our)  hands,  at  the  (city)  of  ,  this 

day  of  ,  180     . 

Oath  or  affiriualioii  of  the  principal  officers  of  a  vessel,  confirming  the  Landing 
of  Merfhandisf  al  a  Foreign  Port. 

.  Port  of 

We,  ,  master,  and  ,  mate,  of  lately 

arrived  from  the  port  of  ,  in  the  Confederate  States  of 

America,  do  solemnly  (swear  or  affirm)  that  the  goods  or  merchan- 
dise enumerated  and  described  iji  the  preceding  certificate,  dated 
the         day  of          ,  and  signed  by  ,  of  the  city  of  , 

merchant,  were  actually  delivered  at  the  said  port,  from  on  board 
tlie  ,  within  the  time  speciiled  in  the  said  certificate. 

Sworn  (or  affirmed)  at  the  city  of         ,  before  me,  this  day 

of        ,  in  the  year 

Vcrifleation  of  the  Delivery  of  Merchandise  at  a  Foreign  Port,  to  he  executed  hy 
a  Consul  or  Agent  of  the  Confederate  States. 

I,  (consul  or  agent)  of  the  Confederate 

States  of  America,  at  the  city  of  ,  do  declare  that 

the  facts   set  forth   in   the   preceding   certificate,  subscribed    by 

,  of  the  said  city,  merchant,  and 
dated  the  day  of  ,  are  (t<j 

my  knowledge  just  and  true;  or,  arc  in  my  opinion  just  and  true, 
and  deserving  of  full  faith  and  credit.) 

In  testimony  whereof,  I  have  hereunto  suli- 
[sEAi-.]  scribed  my  name,  and  affixed  the  seal  of 

my  office,  at  ,  this 

day  of  180     . 

Consul. 


200 

Verification  of  the  delivery  of  Mercliaudise,  to  be  executed  by  American  or  Foreign 
Mercliants,  as  tlie  case  may  require. 

We,  ,  residing-  in  the  city  of 

,  do  declare  that  the  facts  stated  in  the  pre- 
ceding certificate,  signed  by  ,  of 
the  said  city,  merchant,  on  the  day  of  , 
are  (to  our  knowledge  just  and  true;  or,  are  in  our  opinion  just 
and  true,  and  worthy  of  full  faith  and  credit.)  We  also  declare 
that  there  is  (no  consul  or  other  public  agent  for  the  Confederate 
States  of  America,  or  American  merchants,  as  the  case  may 
require,)  now  residing  at  this  place. 

Dated  this  day  of  ,  at  the  city  of 

(Signatures.) 

PRINTING  OF  SILKS  IN  BOND— PONGEES  AND  OTHER  PLAIN  WHITE. 

Silks  in  bond  may  be  withdrawn  from  warehouse  to  be  colored, 
printed,  stained,  dyed,  painted,  or  stamped,  the  collector  taking  a 
deposit  in  money  equal  to  the  amount  of  duties  ascertained  to  be 
payable  ;  which  deposit  shall  be  refunded  if  the  goods  aforesaid 
shall  be  returned  to  the  warehouse  re-packed  in  the  original  condi- 
tion, and  according  to  original  marks  and  numbers,  within  sixty 
days  from  date  of  delivery  thereof.  Each  package  shall,  before 
the  same  be  delivered  from  warehouse,  be  opened  and  examined 
by  the  proper  officer  of  the  customs,  and  the  contents  thereof 
measured  or  weighed,  and  the  quality  thereof  ascertained,  and  a 
sample  of  each  piece  thereof  reserved  at  the  custom  house,  and 
a  particular  account  or  register  of  such  examination  shall  be 
entered  on  the  books  of  the  custom  house.  On  the  return  of  said 
goods,  if  the  Collector  shall  be  satisfied  that  the  contents  of  each 
package  are  the  identical  goods  imported  and  registered  as 
aforesaid,  and  not  changed  or  altered,  except  by  being  colored, 
dyed,  stamped,  stained,  painted  or  printed,  as  aforesaid,  he  shall 
thereupon  refund  the  deposit  as  aforesaid,  and  said  goods  shall  be 


201 


entitled  to  the  same  privileges  as  if  in  original  condition,  as  per 
4th  section  act  22d  May,  1824. 

The  fornT  of  entry  for  delivery  of  silks  for  this  pnrposc  shall  be 
as  follows: 

WITHDRAWAL  OF  SILKS  FOR  DYEING,  ETC. 
Entry  of  silks  intended  to  be  withdrawn  from  warehouse  for 
dyeing,  coloring,  printing,  painting,  or  stamping,  nnder  the  provi- 
sions of  the  act  of  22d  May,   1824,   and  Treasury  instructions, 
which  were  imported  into  this  district  on  the 
day  of  18     ,  in  the 

master,  from 


DESCRIPIION  OF 
MERCHANDISE. 


DUTV. 

PER  CENT. 

DUTV. 

PER  CENT. 

TOTAL. 

DUTIABLE  VALUE  OF 
EACH    PACKAGE. 


(To  be  signed.^ 
DEPOSIT  FOR  DUTY. 
On  the  same  estimate  of  duties  being  made  as  required  in  with- 
drawal entries  for  payment  of  duties,  and  the  goods  being  duly 
entered  on  the  books  as  withdrawn  for  printing,  etc.,  the  party 
making  entry  wilT  deposit  with  the  Collector  a  sum  equivalent  to 
the  duties  thus  estimated.  Whereupon,  a  permit  will  issue  in  the 
following  form,  to  be  countersigned  by  the  naval  officer: 

Form  No.  141 
District  of 

Custom  House, 

To   THE    WAREnoUSK    SUPERINTENDENT: 

You  will  have  tlie   following  described  silks   witiidrawn  from 
warehouse  by  ,  in  order  to  be  printed, 


202 

painted,  stamped,  dyed  or  colored,  and  which  were  imported 
by  in  tlic  ,  from 

viz  : 

[Hei'e  describe  the  merchandise.] 

sampled  and  weighed,  or  measiired  and  examined,  as  required  by 
the  act  of  22d  May,  1824,  and  Treasury  instructions,  and  deliver 
the  same  to  ,  to  be  returned  to  the  warehouse 

from  whence  withdrawn  within  sixty  days  from  this  date. 

Collector. 
Naval  OflScer. 
On  the  return  of  the  goods  within  the  time  specified,  they  shall 
be  examined   by   the   warehouse   superintendent,  and  if  found  to 
agree  with  the  samples  retained,  he  shall  issue  a  certificate  in  the 
following  form  : 

District  of 

Custom  House, 

I  do  hereby  certify  that  the  following  described  goods,  returned 
to  warehouse  by  are  the  same  goods  as  with- 

drawn by  on  the  day  of  , 

18         ,  to  be  printed,  painted,  stamped,  dyed  or  colored. 
[Here  describe  the  merchandise.] 
I  also  certify  the  said  goods  are  in  the  same  condition  as  when 
withdrawn,  except  by  being  printed,   painted,   stamped,  dyed  or 
colored. 

Warehouse  Superintendent. 

On  the  presentation  of  this  certificate,  the  deposit  shall  be  re- 
funded and  the  withdrawal  entry  cancelled. 

Goods  withdrawn  under  this  entry  and  permit  will  be  con- 
sidered in  the  accounts  as  still  in  warehouse,  the  entry  and  deposit 
being  made  only  to  secure  the  return  of  the  goods.  If  the  goods  are 
not  returned  within  the  period  specified  in  the  entry,  the  same  will 
pass  into  the  accounts  as  a  regular  withdrawal  entry  for  consump- 
tion, and  the  deposit  will  go  into  the  accounts  as  duties  received. 


I 


203 

INLAND  EXPORTATION  OF  GOODS  IN  BOND  TO  PORTS  AND  PLACES 

IN  MEXICO. 

Merchandise  in  the  original  packages,  duly  entered  and  bonded, 
may  be  withdrawn  at  any  time  within  three  years  from  tlio  date  of 
importation,  for  immediate  exportation  to  Chihnahua,  in  Mexico, 
either  by  the  rontc  of  the  Arkansas  river,  tlirou^h  Van  Buren,  or  by 
the  route  of  the  Missouri  river,  through  Independence. 

Merchandise  duly  entered  and  bonded,  or  re-warehoused  under 
bond  at  point  Isabel,  in  the  collection  district  of  Brazos  de  Santiago, 
may  be  withdrawn  from  warehouse  at  any  time  within  three  years 
from  the  date  of  importation,  for  immediate  exportation  to  ports 
and  places  in  Mexico,  by  land  or  water,  or  partly  b}'  land  and 
partly  by  water,  by  the  following  routes,  viz.:  1st,  directly  by 
water,  to  ports  and  places  in  Mexico  lying  on  the  sea-coast  or 
Rio  Grande;  2d,  by  land  or  water,  under  warehouse  trans- 
portation bond,  to  Brownsville,  Rio  Grande  City,  Roma  and 
Loredo;  thence  by  water  to  places  in  Mexico  lying  on  the  Rio 
Grande.  Merchandise  transported  in  bond  from  Point  Isabel  to 
Brownsville,  Rio  Grande  City,  Roma,  and  Loredo,  may  bo  re-ware- 
housed thereat,  only  in  first-class  fire-proof  stores,  according  to  the 
classification  of  the  insurance  companies  at  these  places,  previously 
approved  by  the  Department  and  bonded. 

Entries  of  Goods  in  bond  at  Point  Isabel  may  be  made  for  trans- 
porting to  and  re-warehousing  at  Brownsville,  Rio  Grande  City, 
Roma  and  Loredo,  on  like  bonds  as  are  provided  in  the  regulations 
for  the  transportation  and  re-warehousing  at  interior  ports  of  de- 
livery. Merchandise  entered  for  exi)ortation  in  bond  at  Point 
Isabel  for  Mexico  may,  at  the  option  of  the- owner,  be  withdrawn 
at  Rio  Grande  City,  Roma,  Loredo,  or  Brownsville,  for  consump- 
tion, on  due  entry  thereof  and  payment  of  the  proper  duties  and 
charges  to  tlie  Deputy  Collector,  at  either  of  those  points  at  which 
the  merchandise  may  be;  prompt  returns  of  such  entries  and  duties 
collected  to  be  made  by  the  Deputy  to  the  Collector  at  Point  Isabel, 


204 

that  the  proper  endorsements  may   Lc  made   on  the  entries  and 
bonds  at  that  port. 

Merchandise  duly  entered  and  bonded  at  any  port  of  the  Con- 
federate States  may  be  withdrawn  for  immediate  exportation  in 
bond  to  San  Fernando,  Paso  del  Norte,  and  Chihuahua,  and  be 
transported  by  water  to  the  port  of  Lavaca,  in  the  collection  district 
of  Saluria,  Texas,  and  be  transhipped  thence  inland  to  San  Antonio, 
and  from  the  latter  place  to  the  before  mentioned  destinations  in 
Mexico,  either  by  way  of  Eagle  Pass,  de  Presidio  del  Norte,  and 
San  Elizario,  all  on  the  Rio  Grande.  On  the  arrival  of  such  goods  ■ 
at  the  port  of  Lavaca,  they  need  not  be  re-warehoused,  but  must 
be  landed  by  permission  and  under  inspection  of  tlie  surveyor  of 
that  port. 

Li  consideration  of  the  long  inland  transportation  and  the  risk  of 
injury  and  defacing  of  the  marks  on  the  packages,  thereby  render- 
ing the  identification  difficult,  if  not  impossible,  the  packages  must 
be  corded,  and  a  lead  seal  attached  thereto,  at  the  expense  of  the 
exporter,  under  the  direction  of  the  storekeeper,  before  leaving  the 
warehouse. 

Each  package  shall  also  be  marked,  ufider  direction  of  the  store- 
keeper, and  before  the  goods  are  delivered  from  the  warehouse, 
with  these  words:  "Port  of  ,  in  bond  for  ,"  [naming 

the  port  or  place  of  destination  in  Mexico.] 

The  entry  for  withdrawal  from  warehouse  for  exportation  inland 
to  ports  and  places  in  Mexico,  by  land  or  water,  or  partly  by  land 
and  partly  by  water,  shall  be  in  the  following  form,  and  shall  set 
forth  particularly  the  route  and  mode  of  conveyance  by  which  the 
merchandise  is  to  be  exported — naming  always  the  last  customs 
station  at  which  inspection  is  to  be  made,  and  from  which  the  goods 
are  to  be  exported: 

Withdrawal  Entry  for  Transportatiou  and  Exportation  in  Bond  to  Mexico. 

Entry  of  merchandise  to  be  withdrawn  from  warehouse,  bj- 
,  which  was  imported  by  ,  into  this  district,  in 


205 


the  ,  master,  from  ,  and 

to  be  trausportcjd  to  ,  and  thence  exported  to 

,  in  Mexico,  by  way  of 


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This  entry  shall  be  verified  by  the  oath  or  affirmation  of  the  ex- 
porter, and  he  shall  enter  into  bond,  in  a  penal  sum  equal  to  double 
the  value  of  the  goods,  with  security  satisfactory  to  the  Collector. 

The  bond  having  been  duly  executed,  a  permit  will  be  issued, 
signed  by  the  Collector,  and  countersigned  by  the  naval  officer,  if 
any,  directing  the  storekeeper  to  deliver  the  goods  to  the  surveyor. 

The  Collector  will  hand  one  of  the  entries  to  the  surveyor,  with 
directions  thereon  to  superintend  the  lading  thereof  on  board  the 
conveyance  for  exportation  to  Mexico. 

Upon  the  receipt  of  this  order,  the  surveyor  will  designate  an  in- 
spector for  the  discharge  of  this  duty,  who  shall  carefully  examine 
the  packages,  and  if  they  agree  in  all  particulars  with  the  descrip- 
tion in  the  entry,  he  shall  make  return  of  such  examination. 

INLAND  MANIFESTS. 

The  manifest  shall  contain  a  description  of  the  marks,  numbers, 
packages,  or  quantities,  by  whom  shipped,  to  whom  consigned,  and 
the  route  by  which  the  merchandise  is  to  be  transported,  and  shall 
bo  certified  by  the  officer  of  the  customs  superintending  the  ship- 
ment, and  shall  be  delivered  by  the  master,  owner,  conductor  or 
driver  of  the  vehicle  to  the  customs  officer  at  the  fii-st  station  for 
inspection  on  the  route;  and  after  packages  shall  have  been  duly 
28 


206 

examined,  and  if  it  is  found  that  they  have  remained  unbroken  and 
conform  to  the  manifest  and  triplicate  entry,  tlie  inspector  shall  cer" 
tify  the  fact  on  the  triplicate  entry. 

The  surveyor  at  Lavaca  and  the  officers  of  inspection  at  the 
points  named  on  the  several  designated  routes  inland  to  Mexico, 
must  each  keep  a  record,  in  which  will  be  duly  noted  all  the  par- 
ticulars of  the  merchandise  and  transportation  contained  in  the 
manifest  or  entry. 

EXAMINATIONS  ON  THE  WAY. 

Having'  entered  and  verified  the  statement  of  the  entry  thus 
passed  inspection,  the  inspecting  ofBcer  will  endorse  on  the  mani-_ 
fest  a  permit  for  the  party  to  proceed  on  the  designated  route  to 
the  next  station,  where  the  like  examination,  certificates,  entry  on 
the  record,  and  permit  will  be  made ;  and  the  inspector  at  the  last 
port  will  endorse  on  the  manifest  that  the  merchandise  has  been 
examined  and  found  correct,  and  exported  to  ,  its 

destination  in  Mexico;  and  having  made  the  proper  entry  in  his 
record,  will  forward  the  manifest  to  the  Treasury  Department  with 
his  semi-annual  report.  He  will  also  endorse  the  proper  certificate 
on  the  triplicate  entry,  with  a  permit  to  export  the  merchandise 
described  therein  to  its  destination  in  Mexico. 

PROOF  TO  CANCEL  BOND. 

The  proof  of  due  landing  at  the  port  of  destination  in  Mexico  will 
be  a  certificate  of  the  Confederate  States  consul  or  agent,  which 
will  be  in  the  following  form: 

Form. 

I,  ,  consul  or  agent  of  the  Confederate   States  of 

America,  residing  at  ,  in  ,  do  hereby  certify 

that  I  have  duly  examined  the  packages  of  merchandise  described 
in  the  within  entry  and  invoice,  and  am  fully  satisfied  that  the 
goods  have  arrived  in  this  place  in  the  original  packages  as  im- 
ported, without  any  change  or  alteration,  and  have  been  exported 


J 


207 

from  the  Confederate   States  in  good  faith,  to  be  disposed  of  and 
consumed  in  a  foreign  country. 

In  testimony  whereof,  I  have  hereunto  sot  my  hand  and  alExed 
my  official  seal,  this  day  of  ,  A.  D. 

[l.  s.]  186     ,  and  of  the  independence  of  the  Confederate 

States  of  America  the 

Consul  of  C.  S. 

If  there  be  no  consul  or  agent  of  the  Confederate  States  residing 
at  the  place,  then  the  certificate  may  be  made  by  the  consul  of  a 
nation  in  amity  with  the  Confederate  States;  and  if  there  be  no 
such  consul  there,  then  by  twoj'eputable  merchants  at  said  place. 

This  certificate  will  be  endorsed  on  the  triplicate  entry;  and  on 
the  production  of  tlie  entry  to  the  Collector  of  the  customs  at  the 
port  of  withdrawal,  with  proper  certificates  thereon,  showing  a  full 
compliance  with  the  bond  Avithin  the  time  therein  limited,  the  same 
will  be  cancelled;  and  if  not  so  produced,  the  bond  will  be  enforced 
without  dela}-. 

By  the  law  authorizing  the  exportation  of  merchandise  in  bond  by 
certain  routes  in  Mexico,  it  is  provided  that  no  goods,  wares  or  mer- 
cliandisc  exported  out  of  tlic  limits  of  tlie  Confederate  States,  accord- 
ing to  the  provisions  of  that  act,  shall  bo  voluntarily  landed  or 
brought  into  the  Confederate  States;  and  tliat,  on  being  so  landed  or 
brought  into  the  Confederate  States,  they  shall  bo  forfeited;  and  that 
the  same  proceedings  shall  be  had  for  their  condemnation  and  distri- 
bution of  proceeds  as  in  other  cases  of  forfeiture  of  goods  illegally 
imported;  and  every  person  concerned  in  the  voluntary  landing  or 
bringing  such  goods  into  the  Confederate  States,  shall  be  liable  to 
a  penalty  of  four  hundred  dollars. 


208 
PROTESTS  AND  APPEALS. 

PROTESTS    AGAINST    PAYMENT    OF    DUTIES. 

The  Treasury  Department  having-  authority  to  refund  duties 
paid  in  excess  only  in  cases  where  the  duties  have  been  illegally  exacted; 
and  the  Supreme  Court  having  decided  that  where  no  protest 
(stating  specially  the  ground  of  objection)  is  made,  the  duties  are 
not  illegally  exacted,  in  the  legal  sense  of  the  term,  it  becomes 
necessary  for  importers  in  cases  where  they  regard  the  rate  of  duty 
or  the  value  on  which  such  duty  is  assessed  erroneous,  and  from  a 
desire  to  obtain  possession  of  their  goods  are  obliged  to  pay  the 
duty,  to  file  with  the  Collector  at  the  time  of  paying  such  a  written 
protest  against  the  exaction,  in  order  to  reserve  the  legal  right  to 
a  refundment  of  the  amount  or  excess  paid,  should  the  questions 
at  issue  on  investigation  be  decided  in  their  favor. 

Form  of  Protest. 
The  following  is  a  suitable  form  of  protest,  in  which  all  the 
reasons  to  sustain  the  importer's  position  against  the  exaction 
should  be  explicitly  set  forth;  as  on  the  trial  of  such  cases  before 
the  courts  it  has  been  decided  that  the  applicant  must  confine  his 
claim  to  the  grounds  declared  in  the  protest,  and  is  debarred  from 
introducing  other  or  new  objections. 

Form. 

New  Orleans,  186 

Sir: 

I  hereby  protest   against  the  payment  of  duty  at  the  rate  of 
per  cent.,  charged  on  (describe  the  goods) 
imported  by  me  in  the  from 

and  described  in  an  entry  made  by  me  on  186 

numbered  claiming  that  under  existing  laws  said  goods 

are  only  liable  to  duty  at  the  rate  of  per  cent.,  (or  are  exempt 

from  duty,  as  the  case  may  be,)  for  the  following  reasons,  viz: 

(Here  state  clearly  and  explicitly  all  the  grounds  relied  upon  to 
sustain  the  claim.) 


209 

I  pay  the  amount  exacted  in  order  to  obtain  possession  of  the 
goods — claim  to  have  the  same  (or  excess)  refunded,  and  reserve 
my  rig'ht  of  appeal  to  the  judicial  tribunals. 

(Signed,)  A.  B. 

To 

Collector  of  customs. 

Should  the  protest  be  against  the  payment  of  duty  on  an  errone- 
ous valuation,  the  above  must  be  altered  to  conform  to  the  facts. 

Protests  against  the  payment  of  duty  must  be  made  in  duplicate, 
and  delivered  tothecasliier  of  the  custom  house  at  ike  time  of  joying 
the  duty. 

General  protests  against  the  exaction  of  duties  are  not  admissible, 
the  law  requiring  a  protest  to  be  made  to  the  Collector  of  the 
customs  in  writing,  subscribed  by  the  importer  or  his  duly  author- 
ized agent,  at  or  before  the  payment  of  the  duties,  setting  forth 
DISTINCTLY  aud  SPECIFICALLY  his  objectious  to  the  payment  of  the 
duties  demanded.  A  general  protest,  it  has  been  decided  by  the 
Department,  in  conformity  with  judicial  decisions,  made  on  any 
one  importation,  cannot  be  taken  as  extending  and  applying  to  future 
importations  of  a  similar  character. 

No  return  of  alleged  excess  of  duties  can  be  made,  arising  from 
the  rate  at  which  Collectors  estimate  the  values  of  foreign  curren- 
cies, unless  the  duties  are  paid  under  due  and  sufficient  protest. 

NOTICE  OF    DISSATISFACTION    OR    PROTEST,   AND    APPEAL  FROM 
COLLECTOR'S  DECISIONS  UNDER  4th  SECTION  ( )F  ACT  21st  MAY,  1861. 

The  4th  section  of  the  Tariff  Act  of  21st  May,  1861,  renders  tlic 
decision  of  the  Collector  at  the  port  of  importation  and  entry,  as 
to  the  liability  of  importations  to  duty,  final  and  conclusive, 
unless  the  owner,  importer,  consignee  or  agent  shall,  withi  n  ten 
days  after  entry,  give  notice  to  the  Collector,  in  writing,  of  his 
dissatisfaction  with  such  decision,  etc.;  and  shall,  within  thirty 
days  after  the  date  ol"  such  decision,  appeal  therefrom  to  the 
Secretary  of  the  Treasury.     It  is  therefore  incunibcut  upon  import- 


210 

ers,  when  dissatisfied  witli  the  rate  of  duty  assessed  by  the 
Collector  on  their  importations,  in  order  to  obtain  redress,  to  avail 
themselves  of  the  rights  granted  by  this  act  by  conforming  strictly 
to  its  provisions,  thus: 

If  the  merchandise  be  entered  for  consumption  and  the  duty 
paid,  the  protest  against  the  payment  of  the  duties  before  explained 
will  be  sufficient  for  the  notice  to  the  Collector  of  dissatisfaction, 
required  by  the  act. 

If  the  duty  is  not  paid  or  the  entry  is  for  warehousing,  a  notice 
corresponding  in  form  with  the  protest  protesting  against  the 
assessment  of  the  duties  will  be  sufficient. 

In  addition  to  this  notice,  should  the  Collector  fail  to  alter  his 
decision,  the  importer  must  appeal  to  the  Secretary  of  the  Treasury, 
by  representing  clearly  to  that  officer  all  the  facts  of  the  case,  and 
questions  at  issue.     This  appeal  maybe  in  the  following  form,  viz: 

FoEM  OF  Appeal. 

New  Orleans,  186 

Sir: 

Availing  myself  of  the  privilege  granted  by  the  f  jurth  section  of 
the  act  of  21st  May,  1861,  I  have  the  honor  to  appeal  to  you  from 
the  decision  of  the  Collector  of  customs  of  the  port  of 

assessing  duty  at  the  rate  of  per  cent,  on  the 

following  goods  imported  by  me  in  tlie  from 

and  entered  for  (here  state  the  kind  of  entry) 

on  186     ,  numbered  viz: 

(here  describe  the  goods) 
claiming  the  said  goods  are,  under  existing 
laws,  liable  to  duty  at  the  rate  of  per  cent.,  (or  are  entitled 

to  free  entry,  as  the  case  may  be,)  for  the  following  reasons: 

(Here  state  clearly  all  the  reasons  relied  upon,  and  the  objections 
to  the  Collector's  ruling.) 

I  have  complied  with  the  requirements  of  the  act,  hy  notifying  the 
Collector  of  my  dissatisfaction  with  his  decision,  and  submitting  the 


211 

case  for  your  consideration,  solicit  the  relief  to  which  I  feci  entitled 
under  the  laws. 

(Signed,)  .  A.  B. 

Hon. 

Secretary  of  the  Treasury. 

TIME  OF  MAKING  APPEALS,  ETC. 

To  prevent  misapprehension  as  to  the  time  in  which  notice  or 
protest  of  dissatisfaction  may  be  made  to  the  Collector,  and  an 
appeal  taken  to  the  Treasury  Department  from  his  decision,  under 
the  fourth  section  of  the  Tariff  Act  of  21st  May,  1861,  it  has  been 
decided  that  the  Treasury  Department  can  entertain  no  case  of 
appeal  from  the  Collector's  decision  as  to  the  rate  of  duty  on 
imports  in  which  the  notice  or  protest  shall  not  have  been  made 
before  the  expiration  of  ten  days  from  and  after  the  final  liquidation  of 
duties,  and  the  appeal  taken  within  thirty  days  from  and  after  the 
date  of  the  final  liquidation  of  duties;  which  must  be  held  to  be 
iha  filial  decision  of  the  Collector  as  to  the  rate  and  amount  of  duties 
to  be  exacted  in  this  case. 


212 

MANNER    OF    TRANSACTING    BUSINESS    AT    THE 
CUSTOM  HOUSE. 

While  the  routine  of  business  at  the  custom  houses  in  the 
several  ports  is  not  strictly  uniform,  the  following  is  given  as 
that  more  generally  practiced  in  the  principal  ports: 

ENTRY  OF  MERCHANDISE  FOR  CONSUMPTION,  HOW  MADE,  AND 
PROCEEDINGS  CONNECTED  THEREWITH. 

Entries  for  consumption  on  arrival — or  imfost  entries,  as  this 
class  is  usually  styled — are  made  by  the  importer  preparing,  in 
duplicate,  an  entry  in  the  form  below,  by  describing  therein  the 
goods  by  the  marks,  numbers,  description  of  package,  contents, 
and  value  as  stated  in  the  invoice,  adding  all  dutiable  charges,  and 
in  every  case  a  charge  for  commission  at  the  usual  rate.  In  addi- 
tion to  the  value  being  stated  in  the  general  column,  the  importer 
will  carry  out  the  value  of  each  description  of  goods  paying  a 
different  rate  of  duty  under  the  appropriate  head  of  25,  20,  15,  10 
and  5  per  cent,  etc.,  as  the  case  may  be,  adding  each  column,  to 
show  the  gross  amount  subject  to  the  different  rates,  thus: 


213 


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Dutiable 

Value. 


QrANTI7T. 


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214 

The  importer  will  not  estimate  and  extend  the  duty  on  the 
entry,  as  this  is  the   proper  duty  of  the  clerk  at  the  custom  house. 

The  entry,  thus  prepared,  together  with  the  invoice  and  bill  of 
lading,  will  be  delivered  to  the  entry  clerk  (or  the  officer  dis- 
charging that  duty)  in  the  Collector's  office,  who  will  examine  the 
entry  by  the  invoice  and  bill  of  lading,  stamp  or  certify  the  in- 
voice estimate,  and  extend  the  duties  and  make  out  the  permit, 
and  return  all  these  documents  to  the  importer,  who  will  then 
take  them  to  the  invoice  clerk  to  be  recorded  and  numbered  for 
identification;  from  thence  he  will  proceed  to  the  naval  office  and 
deliver  the  papers  .to  the  entry  clerk  there,  who  will  examine  the 
entry  by  the  invoice  and  bill  of  lading,  as  in  the  Collector's  office, 
test  the  correctness  of  the  permit  and  the  calculation  of  the  duties, 
and,  if  correct,  checking  both  with  his  initials,  return  the  papers 
to  the  importer,  with  the  exception  of  the  duplicate  entry,  which 
is  retained  for  the  files  of  the  naval  office. 

The  importer  then  proceeds  to  the  Deputy  Collector  and  takes 
the  appropriate  oath  endorsed  on  the  entry,  the  Deputy  Collector, 
ordering  the  packages  for  examination  on  the  invoice,  entry  and 
permit,  signs  the  invoice  and  retains  it,  returning  the  entry  and 
permit  to  the  importer.  The  importer,  if  he  wishes  to  obtain  pos- 
session of  his  goods  under  the  penal  bond,  authorized  by  the  act  of 
28th  May,  1830,  will  proceed  to  the  bond  desk  and  execute  the  bond, 
or,  if  he  has  given  a  six  months  bond,  as  provided  for  by  treasury 
regulations,  will  have  the  value  of  his  entry  endorsed  on  such  bond 
by  the  bond  clerk;  he  will  then  go  to  the  cashier's  desk  and  pay 
the  duty  and  fees;  from  thence  he  takes  the  entry  and  permit  to  the 
naval  officer,  or  his  deputy,  who  will  check  the  amount  of  duties, 
sign  the  permit  and  return  the  papers;  he  will  then  return  to  the 
Deputy  Collector,  who  will  sign  the  permit,  deliver  it  to  him,  and 
retain  the  entry. 

In  some  custom  houses  this  order  is  changed,  by  simply  requir- 
ing the  importer,  after  having  the  estimated  duties  examined  by  the 
entry  clerk  of  the  naval  office,  to  proceed  directly  to  the  bond  desk^ 


215 

from  that  to  the  cashier  and  deputy  naval  officer,  and  then  to  the 
Deputy  Collector,  where  the  oath  is  administered  and  documents 
retained,  except  the  permit,  which  is  sii^ned  and  delivered.  This  is 
the  practice  at  New  Orleans,  and  avoids  the  trouble  of  applying' 
twice  to  the  Deputy  Collector. 

The  importer  will  then  send  the  permit  to  the  importing  vessel, 
unless  some  of  the  articles  are  to  be  weighed,  gauged,  or  measured, 
in  which  case  he  will  take  it  first  to  the  surveyor's  office,  for  record 
and  endorsement. 

In  sending  permits  to  the  importing  vessel,  great  care  should  be 
taken  that  they  are  left  only  with  the  customs  officer  in  charge, 
as  leaving  such  with  other  persons  and  in  impi'oper  hands  is  the 
fruitful  source  of  errors,  delays  and  annoyances  in  obtaining  goods 
after  entry. 

On  all  permits  where  the  examination  of  the  goods  is  not  to  be 
made  by  the  appraisers  on  the  levee  or  wharf,  a  portion  of  mer- 
chandise is  ordered  to  be  sent  to  the  public  or  appraiser's  stores  for 
appraisement. 

The  invoice,  or  other  document  in  lieu  thereof,  deposited  by  the 
importer  at  time  of  entry,  is  sent  by  the  Collector  to  the  appraisers, 
to  enable  them  to  examine  and  appraise  the  goods  ordered  for  that 
purpose;  while  at  the  appraisers'  office  the  computations  and  ex- 
tensions of  the  invoice  are  examined  and  tested  by  clerks  charged 
with  that  duty.  After  the  examination  of  the  merchandise,  the 
appraisers  report,  on  the  invoice,  a  description  of  the  packages  and 
goods  examined  and  the  result  of  their  appraisement,  and  return 
the  invoice  to  the  invoice  clerk  in  the  Collector's  office.  Ilerc  the 
invoice  is  again  placed  with  the  entry,  and  both  pass  to  the  liqui- 
dating clerks  for  the  final  adjustment  of  the  duties.  By  the  report 
of  the  appraisers,-  as  to  value  and  damage,  and  the  weigher's, 
ganger's,  or  measurer's  return,  as  to  quantity,  all  allowances  for 
deficiency,  damage,  or  excessive  rate  of  duty,  or  additions  for  in- 
crease in  value,  excess  in  quantity,  or  rate  of  duty,  arc  made,  and 
the  duty  finally  determined.    This  liquidation  is  examined  and  veri- 


216 

fied  by  clerks  in  the  naval  office  and  the  entry  returned  to  the  Col- 
lector's office,  where,  if  the  liquidation  shows  that  the  ascertained 
duty  is  either  in  excess  or  less  than  the  estimated  duty  originally 
paid,  the  entry  is  deposited  with  the  cashier  for  either  the  colleo 
tion  or  refunding  of  the  difference  between  the  estimated  and 
and  ascertained  amount. 

DELIVERY  OF  THE  GOODS  ORDERED  FOR  APPRAISEMENT. 

The  packages  sent  to  the  appraisers  for  examination  are  ob- 
tained by  the  importer  by  application  to  the  permit  or  order  clerk 
in  the  Collector's  office,  who,  if  the  invoice  has  been  returned  by 
the  appraisers  and  the  entry  liquidated  without  showing  an  addi- 
tional amount  of  duty  to  be  collected,  will  furnish  the  applicant 
wnth  an  order  on  the  storekeeper  in  charge  of  the  appraiser's  stores, 
for  the  delivery  of  the  packages.  Should,  however,  the  liquidation 
of  the  entry  show  an  additional  amount  of  duty  to  be  paid,  the  im- 
porter will  be  first  directed  to  the  cashier's  desk  for  the  entry  and 
payment  of  the  additional  amount.  After  payment,  the  entry,  prop- 
erly stamped  and  checked  to  exhibit  that  fact,  will  be  delivered  to 
him  by  the  cashier.  He  will  then  present  it  to  the  deputy  naval 
officer  and  returning  to  the  order  desk,  receive  an  order  for  the 
delivery  of  the  goods,  which,  on  being  delivered  to  the  deputy 
Collector,  together  with  the  entry,  will  bo  signed  by  that  officer, 
who  will  retain  the  entry.  This  order  the  importer  will  then 
hand  to  the  storekeeper  or  clerk  having  charge  of  the  general 
storage  books  in  the  Collector's  office,  for  endorsement;  after 
which,  on  its  presentation  to  the  storekeeper  at  the  appraisers' 
stores,  the  examined  packages  will  be  delivered. 

In  some  offices,  tlie  delivery  orders  are  made  out  and  enclosed 
in  the  entries  on  which  sums  are  to  be  collected  at  the  time  they 
are  deposited  with  the  cashier.  In  these  cases,  the  entry,  after 
being  checked  in  the  naval  office,  will  be  taken  to  the  deputy  Col- 
lector, without  going  to  the  order  desk. 


217 

APPLICATIONS  FOR  DAMAGE  ALLOWANCE. 

Should  the  importer  ascertain  tliat  the  mcrcliaudisc  entered,  or 
which  he  desires  to  enter,  has  been  damaged  on  the  voyage  of 
importation,  he  must,  in  order  to  obtain  an  abatement  of  the  duties 
in  consequence  of  sucli  damage,  make  an  api)lication  for  an 
examination  and  estimate  of  tlie  damag-o  within  ten  working  days 
after  the  lauding  of  the  merchandise.  This  application  is  made  by 
obtaining  at  the  Collector's  office  a  blank  of  the  proper  form, 
(see  form  under  heading  of  cmtom  house  blanks,)  describing  therein, 
carefully  and  accurately,  the  goods  alleged  to  be  damaged, 
together  with  the  entered  value,  signing  and  taking  the  oath  or 
affirmation  before  the  Deputy  Collector,  and  depositing  the  applica- 
tion with  him.  In  tliesc  applications  care  should  be  taken  to  state 
where  the  goods  are  stored  or  may  be  found,  for  the  information  of 
the  examining  officer,  as  this  will  ensure  more  promptness  in  the 
execution  of  the  warrant  issued  on  the  application. 

Examinations  for  damage  are  made  by  the  appraisers,  conformable 
with  the  regulations  on  this  subject,  explained  under  that  heading; 
and  the  merchandise  should  be  so  arranged  bj'  the  importer,  as  to 
enable  the  examination  to  be  thoroughly  as  well  as  expeditiously 
made. 

ENTRY  FOR  CONSUMPTION  BY  APPRAISEMENT  WITHOUT  INVOICE. 

In  cases  w^here  no  invoice  has  been  received,  and  the  importer 
desires  to  enter  the  goods,  it  is  necessary  for  him  to  present  an 
application  in  writing,  to  the  Collector,  for  the  issue  of  an  order 
for  the  appraisement  of  the  merchandise.  (A  iovn\  of  this  applica- 
tion will  be  found  under  the  heading  of  custom  house  blanks.) 

This  application,  together  with  the  bill  of  lading,  will  be  handed 
to  the  permit  or  order  clerk,  who  will  prepare  the  order  for 
appraisement,  and  an  order  on  the  inspector  or  storekeeper,  as  the 
case  may  be,  to  send  the  goods  to  the  appraiser's  store ;  these  he 
will  deliver  to  the  importer,  who  having  first  paid  the  fees  at  the 
cashier's  desk,  will  present  the  documents  to  the  Deputy  Collector, 


218 

when  the  oath  on  the  application  will  be  administered,  and  the 
order  for  the  goods  signed  and  returned  to  the  importer,  while  the 
remaining  papers  are  retained.  The  importer  will  send  the  order 
for  the  goods  to  the  vessel  or  store,  as  the  case  may  be,  and  after 
the  goods  have  been  examined,  and  the  appraisement  order,  with 
the  appraiser's  report  thereon,  returned  lo  the  Collector's  office,  he 
will  obtain  the  appraisement  from  the  invoice-or  order  clerk,  and 
presenting  it  to  the  Deputy  Collector  and  obtaining  thereon  his 
written  permission  to  enter,  he  will  proceed  to  make  an  entry  in 
the  same  manner  as  required  for  the  consumption  entry,  substituting 
the  appraisement  for  the  invoice,  and  giving  bond  to  produce  an 
invoice. 

Where  imports  have  been  entered  by  appraisement,  in  the  absence 
of  an  invoice,  and  the  value  in  the  invoice  afterwards  produced  is 
loss  than  that  found  b}^  the  appraisers  on  the  entry,  uo  allowance 
by  return  of  duties  can  be  made  for  the  difierence.  But  if  the 
invoice  shows  a  value  greater  than  that  ascertained  by  the  appraise- 
ment, the  Confederate  States  will  be  entitled  to  duties  on  such 
excess  of  value. 

WAREHOUSE  ENTRIES. 

The  manner  of  making  entries  for  warehousing  is  the  same  as 
that  for  consumption,  with  the  exception  that  the  warehouse  bond 
is  executed  at  the  bond  desk  instead  of  the  penal  bond,  and  paying 
duties  to  the  cashier.     See  explanation  under  Warehouse  System. 

Warehouse  and  transportation  entries  arc  made  in  triplicate, 
one  of  which,  with  a  copy  of  the  invoice,  is  left  with  the  warehouse 
clerk;  otherwise,  the  routine  is  the  same  as  the  entry  for  warehous- 
ing. More  ftoll particulars  will  ie  obtained  by  referring  to  the  explanation 
this  class  of  entry  in  the  Warehouse  System. 

Entries  for  withdrawal  from  warehouse  are  made  by  describing 
the  goods  to  be  withdrawn  on  the  entry  of  the  proper  form,  (made 
in  duplicate,)  and  delivering  it  to  the  warehouse  clerk  in  the 
Collector's  office,  who  will  compare  it  with  the  warehouse  records, 


219 

transcribe  therefrom  to  the  entry  the  amounts  of  value  and  duty, 
and  make  tlic  delivery  permit;  these  documents  will  then  be  taken 
to  a  similar  clerk  in  the  naval  office,  who  will  verify  the  amounts 
of  value  and  dutj'  by  a  comparison  will',  liis  records,  and  return 
the  original  entry  and  permit.  Duty  Will  then  be  paid  to  tlie  cashier, 
or  bond  given  at  the  bond  desk  according  to  the  class  of  entry 
made,  and  the  entry  and  permit  presented  to  the  deputy  naval 
officer  and  Deputy  Collector  for  completion  and  signature. 

Withdrawal  entries  for  exportation  are  made  in  triplicate,  one 
copy  of  which,  after  passing  the  C(d lector's  and  naval  office,  is 
deposited  with  the  surveyor. 

Further  explanations  in  reference  to  entries  for  warehousing 
or  withdrawal  are  not  deemed  necessary,  as  the  subject  has  been 
explained  in  detail  in  the  article  explanatory  of  the  Warehousing 
System. 

ENTRANCE  AND  CLEARANCE  OF  VESSELS. 


ENTRY  OF  VESSELS  FROM  FOREIGN  PORTS. 

It  is  necessary  that  the  manifests  (three  copies)  of  vessels  from 
foreign  i)orts  should  be  made  out  before  arrival,  in  order  to  be  [)re- 
sented  to  the  boarding-  officer  upon  arrival.  They  should  include 
everythiiig  on  board;  and,  after  stating  the  cargo  laden  at  the  port 
of  departure,  if  there  should  be  any  return  cargo,  it  should  then 
be  added  under  that  head.  If  there  are  any  surplus  stores,  these 
sliould  then  be  particularized;  and  finally,  the  passengers'  names, 
individually,  with  the  numbers  of  packages  of  baggage  belonging 
to  each — t^'C  whole  to  be  signed  by  the  master. 

Where  there  are  passengers,  a  separate  list,  besides  the  names 
on  each  manifest,  including  the  names,  ages,  sex,  occupation, 
country  to  which  they  severally  belong,  and  of  which  they  intend 
to  become  inhabitants,  and  if  any  have  died  on  the  passage,  will 
also  be  necessary. 


220 

If  any  part  of  the  cargo  is  to  be  landed  at  a  different  port  than 
the  first  one  of  entry,  it  must  be  so  stated  in  the  manifest,  as 
otherwise  that  privilege  will  be  lost,  and  the  cargo  required  to  be 
landed  at  the  first  port  of  entry. 

ENTRY  AT  THE  CUSTOM  HOUSE. 

On  making  entry  of  a  vessel  at  the  custom  house,  the  master 
wnll  deliver  to  the  clerk  at  the  entrance  desk  in  the  Collector's 
office,  duplicate  manifests  of  the  entire  cargo,  together  with  the 
passenger  list  and  register,  if  a  vessel  of  the  Confederate  States; 
and  this  clerk,  having  prepared  the  proper  oaths  and  endorsed  the 
amount  of  fees,  light  money,  hospital  dues,  etc.,  on  the  original 
manifest,  will  return  both  to  the  master,  who  will  proceed  to  the 
cashier's  desk,  pay  the  fees  and  light  dues,  etc.,  and  from  thence  to 
the  deputy  naval  officer,  where  he  will  leave  the  duplicate  mani- 
fest, and  then  take  the  original  and  paissenger  list  to  the  Deputy 
Collectoi;,  wlio  will  administer  the  oath,  and,  retaining  the  docu- 
ments, complete  the  entrance. 

Masters  of  vessels  from  foreign  ports  will  obtain  permits  to 
land  chronometers,  etc.,  at  the  permit  desk,  and  present  them  to  the 
Deputy  Collector  for  signature  at  the  time  of  entering  the  vessel. 

Notice  of  the  time  in  which  he  desires  to  discharge  cargo  will 
also  be  given  by  the  master,  at  the  time  of  entaring  his  vessel. 

ENTRANCE  OF  VESSELS,  COASTAVISE. 

Nothing  further  is  required  than  to  present  to  the  entrance  clerk 
in  the  Collector's  office  the  manifest,  endorsed  with  the  clearance 
from  the  custom  house  at  the  port  of  depcarture,  and  the  register  or 
enrolment,  (if  a  vessel  of  the  Confederate  States,)  the  payment  of 
the  fees  and  light  money  to  the  cashier,  having  the  amount  checked 
in  the  naval  office,  and  the  final  delivery  of  the  manifest  to  the 
Deputy  Collector, 


221 
CLEARANCES. 

CLEARANCE  OF  VESSELS  FOR  FOREIGN  PORTS. 

Ever}'  shipper  must  clear  liis  g'oods  at  tlie  custom  house  hcfore 
the  vessel  can  clear.  From  tliese  shippers'  clearances  the  vessel's 
manifest  is  to  be  made,  after  the  same  form,  and  including  all  the 
particulars  therein  con+ained.  If  there  is  any  change  of  owner  or 
master,  notice  thereof  sliouUI  be  given,  at  least  the  day  previous, 
in  order  that  the  register  may  be  endorsed,  or  a  new  one  issued. 

Inquiry  should  also  be  made,  a  day  or  two  previous  to  clearing, 
(in  case  of  vessels  last  from  foreign  ports,)  whether  the  return  of 
the  inward  cargo  corresponds  with  the  manifest,  as  delays  may 
otherwise  occnr  in  settling  discrepancies,  which  to  adjust  may  and 
do  frequently  detain  vessels  from  clearing,  when  the  hurry  is  great, 
and  consignees  arc  anxious  to  get  their  vessels  to  sea. 

If  there  is  any  cargo  brought  in  the  vessel,  not  to  be  landed,  a 
permit  must  be  obtained  to  retain  the  same  on  board,  several  days 
befoi'e  clearing,  as  the  officer  discharging  the  vessel  cannot  make 
his  return  without  it;  and,  without  his  return,  the  vessel  cannot  be 
cleared. 

CLEARANCE  AT  CUSTOM  HOUSE. 

In  order  to  clear  his  vessel  for  a  foreign  port  at  the  custom  house, 
the  master  will  present  duplicate  inanifes^s  of  the  outward  cargo 
to  the  manifet'b  clerk  in  tlie  Collector's  office,  who  will  check  the 
same  as  evidence  that  the  inward  cargo  has  been  correctly  account- 
ed for.  The  master  will  then  take  both  manifests  to  the  clearance 
clerk  in  the  Collector's  office,  who  will  prepare  all  the  papers  needed, 
such  as  certificate  of  clearance,  bill  of  health,  etc  ,  and  on  the  orig- 
inal manifest  endorse  the  fees  chargeable,  and  deliver  these  docu- 
ments to  the  master,  who  will  pay  to  the  cashier  the  fees,  have  the 
same  checked  and  pajjcrs  signed  by  the  deputy  naval  officer,  and 
present  the  documents  to  the  Deputy  Collector,  who  will  adminis- 
30 


222 

ter  the  oath,  retain  one  manifest,  and  sign  and  deliver  ,tbe  other 
papers.  With  these  the  master  (if  it  be  a  vessel  of  the  Confede% 
rate  States)  will  return  to  the  clearance  clerk  and  obtain  the  regis- 
ter deposited  at  the  time  of  entrance. 

In  case  of  Vi  foreign  vessel,  all  that  the  master  requires,  in  addi- 
tion to  the  manifest,  is  a  clearance  and  bill  of  liealth,  upon  present- 
ing v?hich  to  the  consul  of  his  nation,  he  will  receive  all  other 
necessary  papers. 

In  case  any  part  of  the  cargo  consists  of  goods  subject  to  in- 
spection, b}'  the  laws  of  the  Confederate  States,  a  certificate  of  in- 
spections must  be  produced,  previous  to  clearance. 

Before  clearance,  the  shippers  or  consignors  of  the  cargo  must 
deliver  a  manifest  of  their  portion  of  the  cargo,  under  oath,  setting 
forth  the  kind,  quantity  and  value  of  each  article,  and  the  foreign 
port  where  intended  to  be  landed,  and  pay  all  export  duties. 

CLEARANCE  OF  VESSELS  COASTWISE. 

Duplicate  manifests,  made  out  from  the  bills  of  lading,  (number 
of  packages  in  each  bill  of  lading  being  stated  in  writing,)  with  the 
shippers  and  consignees,  and  their  places  of  residence,  and  the 
presentation  of  these  documents  to  the  clearance  clerk,  cashier, 
deputy  naval  officer  and  Deputy  Collector,  (as  in  case  of  clearance 
for  foreign  ports,)  is  all  that  is  required. 

UNLADING  OF  CARGOES.— TIME  WITHIN  WHICH  YESSELS 
MUST  DISCHARGE. 

Vessels  of  300  tons  burden  or  less,  arriving  from  a  foreign  port, 
are  allowed  fifteen  working  days  from  the  time  within  which  the 
report  of  the  master  is  required  to  be  made  to  the  Collector,  for  the 
discharge  of  her  cargo;  or  if  she  exceed  300  tons  burden,  she  is 
allowed  twenty  working  days  for  that  purpose.  All  merchandise 
found  on  board  at  the  expiration  of  these  periods,  not  reported  for 
some  other  district  or  a  foreign  port  or  place,  must  be  taken  pos- 
session of  by  the  Collector.  But  with  consent  of  the  owner  or  con- 
signee of  such  merchandise,  or  with  consent  of  the  owner  or  mas- 


223 

tcr  of  the  vessel,  the  remaining  cavg-o  may  be  so  taken  possession 
of  after  five  day's  notice  to  the  Collector. 

VESSELS  LADEN  WITH  SALT  OR  COAL. 

Tlie  foregoing  limitation  does  not  apply  to  vessels  laden  with 
salt  or  coal,  reqniriug  a  longer  time  to  discharge  their  cargoes, 
which  the  Collector  is  authorized  to  grant;  the  wages  of  the  inspec- 
tor in  charge  to  be  paid  by  the  master  or  owner  of  the  vessel,  for 
each  day's  service  in  excess  of  such  limitation;  and  if,  by  reason  of 
the  delivery  of  the  cargo  in  several  districts,  the  limitation  is  ex- 
ceeded, the  compensation  of  the  inspector  in  charge  is  to  be  so  paid 
for  every  day's  excess;  and  before  clearance  shall  be  granted  to 
such  vessel,  the  inspector  must  render  an  account  to  the  Collector 
of  all  sums  so  paid  to  him,  or  so  due  and  payable,  by  the  owner  or 
master. 

.    STEAJI  VESSELS. 

Merchandise  imported  in  steam  vessels,  appearing  by  bill  of 
lading  to  be  deliverable  immediately  after  entry  of  the  vessel,  may 
be  taken  possession  of  by  the  Collector  and  deposited  in  bonded 
warehouse.  But  if  it  docs  not  appear  by  the  bill  of  lading  that 
the  merchandise  is  so  deliverable,  the  Collector  may  take  posses- 
sion thereof  and  deposit  the  same  in  bonded  warehouse,  at  the  re- 
quest of  the  owner,  master  or  consignee  of  the  vessel,  on  three 
day's  notice,  after  entry  of  the  vessel,  to  the  Collector. 


MISCELLANEOUS   VALUABLE   INFORMATION, 

EXTRACTED  FROM  TREASURY  REGULATIONS,  ETC. 


CUSTOM  HOUSE  BLANKS. 


The  various  blank  forms  of  entries  will  be  found  in  the  ware- 
house systfim  and  explanation  of  consumption  entries.  The  fol- 
lowing are  also  some  of  the  blanks  in  general  use  : 

Form   of  Application  for  Damage  Allowance. 
To  THE  Collector  of  Cltstoms  : 

Sir  :  An  orde"  to  ascertain  and  estimate  the  damag-e  (here 
specify  the  merchandise  and  its  entered  value)  on  , 

imported  by  ,  in  the  , 

whereof  is  master,  from  , 

is  respectfully  request'^d. 

Port  or  ,  ^8     • 

(Signed,) 

Form  of  Oath  of  Applicant. 

I,  ,  of  the  firm  of  ,  do 

solemnly  ,  that  I  have  personally  inspected  and  exam- 

ined the  merchandise  described  in  the  foregoing  application  to  the 
Collector  of  the  customs;  that  the  same  has  sustained  damage  on 
the  voyage  of  importation,  and  has  not  been  landed  ten  days  from 
the  vessel  in  which  the  importation  was  made  :  So  help  me  God. 

Sworn  to,  this  ,  before  me, 

(Signed,) 


225 

Form  of  Application  for  Appraisement  without  Invoice. 

To  the  Collector  of  Customs, 

Port  of 

Sir  :  The  uudersig'ncd  would  respectfuliy  request  you  to  issue 
an  order  to  appraise  and  estimate  the  value  of  the  packages 
marked  and  numbered  as  follows,  for  which  no  invoice  has  been 
received  : 


MAKES  AND  SUMBEKS. 


DESCEIPTION  OF  PACKAGES  AXD  CONTENTS. 


Said  goods  were  imported  by  ,  in 

the  ,  wliercof  '  is 

master,  from 

186 
(Signed,) 

I,  do  solemnly  swear  that  I  have 

received  no  invoice  of  the  goods  described  in  the  foregoing  appli- 
cation to  the  Collector  of  the  customs,  the  cause  being 

And  that  if  at  any  time  hereafter  I  receive  an  invoice  thereof,  I 
shall  immediately  produce  the  same  to  the  Collector  of  this  port. 
So  help  me  God. 

Sworn  to  before  me,  this  186    . 

Collector. 


226 


Form  of  Inward  Manifest  of  Cargo. 

Report  and  manifest  of  tlie   cargo  laden    on  board  of   the 

,  whereof  is  master, 

which  cargo  was  taken  on  board  at  , 

burden                                    tons,  built  at  , 

and  owned  by  ,  merchants 

at  ,  as  per  register  granted 

at                                             ,  the  day  of                        , 
and  bound  for 


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Form  of  Outward  Manifest, 

Report  and  manifest  of  the  cargo  laden  at  the  port  of 
,  on  board  the  , 

master,  bound  for  port. 


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227 

Form  of  Clearance  of  Vessel  with  Cargo  to  a  Foreign  Port. 

District  of  ,  Port  of 

These  are  to  certify  all  whom  it  doth  conccru,  that 

,  master  or  commander  of  the  , 

burden  tons,  or  thereabouts,  mounted  with 

guns,  uavigated  with  men,  built, 

and  bound  for  ,  having-  on  board  , 

hath  here  entered  and  cleared  his  said  vessel  according  to  law. 
Given   under   our  hands   and   seals,  at   the   custom  liousc   of 
,  this  day  of 

18 

(Signed,) 
(Signed,) 

Form  of  Certificate  of  Payment  of  Light  Money, 

Attached  by  Collector  to  Register,  Enrolment  or  License  of  Vessels  in  the  Coasting 
Trade, 

CusTOJi  House, 

Collector's  Office,  186   . 

This  is  to  certify,  that  the  called  the  , 

whereof  is  at  present  master,  measuring 

tons,  trading  regularly  between  ports  of  the 
Confederate  States,  has  this  day  paid  at  this  office  light  money, 
amounting  to  dollars,  as  provided  by  tiie  act 

of  16th  March,  1861. 

Collector. 

Form  of  a  Custom  House  Power  of  Attorney. 

Know  all  men  by  these  presents,  that 

do  make,  constidite  and 
appoint  to  bo  true 

and  lawful  attorney  for  and  in  name     and  behalf, 


228 

to  receive  and  to  enter  at  the  custom  bouse,  in  the  District  of 
goods,  wares  and  merchandise 


for  and  in  name     to  sign,  seal,  and  execute  and 

deliver  any  bond  or  bonds  which  may  be  required  for  securing-  the 
duties  on  any  such   goods,  wares  and  merchandise;  and   also  for 
and  in  name      to  sign,  seal,  execute  and  deliver 

any  bond  or  bonds  requisite  for  obtaining  the  debenture  on  such 
goods,  wares  or  merchandise,  when  exported  for  or  by  ,  to 

receive  and  give  receipts  for  the  amount  of  said  debenture  ,  and 
generally  to  transact  all  business  in  which  or  may 

be  interested  at  the  said  custom  house,  in  relation  to  the  said  im- 
portation or  consignment, 

with  power  also  an  attorney  or  attorneys  to  make  and  substitute, 
hereby  ratifying  and  confirming  all  that  shall  or  may  be  lawfully 
done  by  virtue  hereof.  This  power  shall  remain  in  full  force  until 
revoked  by  a  written  notice,  given  to  the  Collector. 

Witness  hand     and  seal     ,  the  day  of  , 

A.  D.  one  thousand  eight  hundred  and 

Sealed  and  delivered  in  the  presence  of  us, 

Be  it  known,  that  on   the   day  of  the   date   hereof,  before  me, 

,  notary  public,  personally  appeai'ed 

and  acknowledged  the  foregoing  letter  of  attorney  as  and  for 
act  and  deed. 

In  witness  whereof,  I  have  hereunto  set  my  band  and  affixed  my 
notarial  seal,  the  day  of  ,  186     . 

Form  of  Power  of  Substitution. 

Know  all  men  by  these  presents,  that  I,  ,  by 

virtue  of  the  power  of  attorney  executed  by 

to  me,  bearing  date  the 


229 

day  of  ,   ISfi     ,  do  sulistitnte  and  appi  int 

to  do,  perform  and  cxpcute  every 
act  or  tiling"  which  I  miglit  or  could  do,  in,  by  and  uiid(^r  the  afoie- 
said  power. 

In  witness  whereof,  I   have   hereunto    set    my    hand    and    seal, 

this  day  of  ,  186     .      • 

In  the  presence  of 


ADMEASUREMENT  OF  VESSELS  FOR  TONNAGE,  ETC. 


EULE  OF  ADMEASUREMENT   OF  DOUBLE  DECKED  VESSELS. 

The  officer  measuring  shall,  if  the  ship  or  vessel  be  double  decked, 
take  the  length  thereof,  from  the  fore  part  of  the  main  stem  to  the 
after  part  of  the  stern  post,  above  the  upper  deck;  the  breadth 
thereof,  at  the  broadest  part  above  the  main  wales,  half  of  which 
breadth  shall  be  accounted  the  depth  of  such  vessel,  and  shall  then 
deduct  from  the  length  three-fifths  of  the  breadth;  multiply  the 
remainder  by  the  breadth,  and  the  product  by  the  depth,  and  shall 
divide  this  last  product  by  ninetj^-five,  the  quotient  whereof  shall 
be  deemed  the  true  contents  or  tonnage  of  such  ship  or  vessel. 

OF  SINGLE  DECKED  VESSELS. 

If  a  ship  or  vessel  be  single  decked,  the  said  surveyor,  or  other 
person,  shall  take  the  length  and  breadth  as  above  directed  in  re- 
spect to  a  double  decked  ship  or  vessel,  shall  deduct  from  the  said 
length  three-fifths  of  the  breadth,  antl,  taking  the  depth  from  the 
under  side  of  the  deck  plank  to  the  ceiling  in  the  hold,  shall  mul- 
tiply and  divide,  as  aforesaid,  and  the  quotient  shall  be  deemed 
the  tonnage  of  such  ship  or  vessel. 

RULE   FOR   ADMEASUREMENT   OF   COAL  L\   FLAT   JiOATS. 

Take  the  length  outside,  allow  one   foot  for  break  of  b(>w,  ^akr 
breadth  at  the  bow,  midship  and  aft,  take    depth   alxuit    f  nr    leei 
31 


230 

six  inches  from  the  side,  so  as  to  clear  the  floor  beams,  which  will 
indicate  the  true  depth  by  the  sounding  rod;  if  sounding  is  wet, 
ascertain  the  top  level  by  the  eye ;  multiply  the  length  calculated 
by  the  average  breadth,  and  the  sum  total  by  the  average  depth, 
and  divide  the  grand  total  by  four,  which  gives  the  quantity  in 
barrels.     The  grand  total  gives  the  quantity  in  bushels. 


LIST  OF  FEES. 


The  following  is  the  list  of  fees  required  by  law  to  be  paid  at 
the  several  custom  houses,  and  no  other  fees  shall  be  received  than 
those  here  specially  enumerated : 

For  admeasuring  every  vessel,  in  order  to  the  enrolment, 
or  licensing  and  recording  the  same,  if  of  5  tons  and  less 

than  20 $0  50 

Of  20  and  not  over  *I0 0  15 

Over  10  and  not  over  100 1  00 

Over  100  tons 1  50 

For  certificate  of  enrolment 50 

Endorsement  on  certificate  of  enrolment 20 

License,  and  granting  the  same,  including  bond,  if  not 

over  20  tons 25 

Above  20  and  not  over  100 50 

Over  100  tons 1  00 

Endorsement  on  a  license 20 

Certifying  manifest,  and  granting  permit  for  licensed 

vessels  to  go  from  district  to  district,  under  50  tons,  25 

Over  50  tons 50 

Receiving  certified  manifest,   and  granting  permit  on 

arrival  of  such  vessel,  if  under  50  tons 25 

Over  fifty  tons 50 

For   certifying   manifest,  and  granting   permission  to 

registered  vessels  to  go  from  district  to  district 1  50 

Eeceiving  certified  manifest,  and  granting  permit  on 


231 

arrival  of  such  registered  vessel 1  50 

Granting  permit  to  a  vessel  not  belonging  to  a  citizen 
of    the   Confederate    States,   to  go  from  district  to 

district,  and  receiving  manifest 2  00 

Receiving  n\p,nifcst,  and  granting  permit  to  unload  for 
last  mentioned  vessel,  on  arrival  at  one  district  from 

another 2  00 

Granting  permit  for  vessel  carrying  on  fishery  to  trade 

at  a  foreign  port 25 

Report  and   entry  of  foreign  goods  imported  in  such 

vessel 25 

Entry  of  vessel  of  100  tons  and  more 2  50 

Clearance  of  vessels  of  100  tons  and  more 2  50 

Entry  of  vessels  under  100  tons 1  50 

Clearance  of  ditto 1  50 

Post  entry 2  00 

Permit  to  land  or  deliver  goods 20 

Bond  taken  officially c 40 

Permit  to  load  goods  for  exportation  entitled  to  drawback         30 

Debenture  or  other  official  certificate 20 

Bill  of  health 20 

Official  documents,  except  register,  required  by  any 
merchant,  owner  "or  master  of  any  vessel  not  before 

enumerated 20 

Admeasurement,  and  certifying  vessels  of  100  tons  and 

under 1  cent  per  ton. 

Over  100  and  not  over  20O 1  50 

Over  200 2  00 

Otlier  services  to  be  performed  by  tlic  surveyor,  in 
vessels  of  100  tons  and  more,  having  on  board  mer- 
chandise subject  to  duty 3  00 

For  like  services  in  vessels  under  100  tons,  having 

similar  merchandise 1  50 

All  vessels  not  having  merchandise  subject  to  duty. . .       66§ 
Protection 25 


232 

Crew  list ^^ 

Certificate  of  registry  and  bond 2  25 

Endorsement  on  register 1  00 

General  permit  to  ship,  to  land  passengers'  baggage. .  20 

,  \    When  invoice 

Weighing:   1|  cent  per  112  pounds '. .    \  (^qcs  not  con- 
Gauging:    casks,    12   cents   each;    cases    and    1  ^^^^^J^^^'^bt 
baskets,  4^  cents  each.     Ale,  porter,  etc.,  1|  /gaugeof mor- 
cent  per  dozen  bottles.  |    quired  to  be 

Measuring:    coal,  90  per    100  bushels;   chalk,  V  weigh'd,meas- 
(-,.  ;  i  ;  ;    ^uredorgaug'd 

brimstone,  etc,   90  cents  per   100   bushels; /^  and        when 

,     L.-  .  ^/^  1       1    1  i.   J.  1      I    aoodsarewith 

salt,  15  cents  per  100  bushels;  potatoes,  seeds,  i  ^^j.awn     from 

grain  and  all  other  measurable  articles,  45  \  J^^f  ^''^"^^^it^ 
cents  per  100  bushels.  Marble,  mahogany,  jthan  the  en- 
cedar  wood,  etc.,  the  actual  expense  incurred.  /  {l^^^  importa- 

For  recording  'all  bills  of  sale,  mortgages,  hypotheca- 
tions, or  conveyance  of  vessels,  under  act  of  July 
29, 1850 : 50 

For  recording  all  certificates  for  recording  and  cancel- 
ling any  such  conveyances 50 

For  furnishing  a  certificate  setting  forth  the  names  of 
the  owners  of  any  registered  or  enrolled  vessel,  the 
parts  or  proportions  owned  b}^  each,  and  also  the 
material  facts  of  any  existing  bill  of  sale,  mortgage, 
hypothecation,  or  other  incumbrance,  the  date, 
amount  of  such  incumbrance,  and  from  and  to  whom 

made 1  00 

For  furnishing  copies  of  such  records,  for  each  bill  of 

sale,  mortgage,  or  other  conveyance 50 

The  term,  "or  other  official  certificate,"  will  embrace  every 
certificate  requiring  the  Collector's  official  signature  in  the  regular 
transaction  of  the  business  of  the  custom  house,  including  his 
certificate  to  an  oath  or  invoice. 

The  term,  "permit  to  land  goods,"  is  intended  to  include  all 
permits  to  land,  whether  for  immediate  delivery  or  otherwise,  all 
permits  to  warehouse  or  public  store,  or  delivery  therefrom,  all  per- 


233 

mits  to  transfer  goods  from  one  store  to  another  when  required  by 
owner  or  importer,  and  all  permits  or  orders  to  appraise  without 
invoice. 

The  term,  "permit  for  exportation,"  is  intended  to  apply  to  all 
permits  for  export  or  transport  from  vessel  or  warehouse. 

TERSONS  AUTHORIZED  TO  MAKE  ENTRIES,  ETC. 

Entries  are  to  be  received  when  made  by  the  owner  or  owners, 
consignee  or  consignees,  such  owncrsliip  or  consignment  to  be 
shown  by  the  invoice  and  bill  of  lading. 

In  case  of  the  absence  or  sickness  of  the  owner  or  consignee,  an 
agent  authorized  by  a  duly  authenticated  j^o^rcr  of  attorney  will  be 
permitted  to  make  entry  in  the  name  of  such  owner  or  consigmee. 

When  the  owner  resides  in  the  Confederate  States,  but  is  sick  or 
.  absent  from  the  port,  and  entry  is  made  by  the  importer,  consignee 
or  agent,  such  entry  can  not  be  received  unles  the  invoice  presented 
is  verified  by  the  oath  of  the  owner;  or  the  importer,  consignee  or 
agent  executes  a  bond  in  a  penal  sum  equal  to  the  amount  of  the 
duties  assessable  on  the  merchandise,  to  produce,  within  four 
months,  the  invoice  duly  verified  by  the  oath  of  said  owner. 

When  the  invoice  and  bill  of  lading  is  made  to  order,  or  to  the 
order  of  n  banker  through  whose  credit  the  merchandise  may  have 
been  purchased,  the  party  presenting  the  bill  of  lading  and  invoice 
and  taking  the  owner's  oath,  will  be  regarded  as  the  owner  of  the 
merchandise,  and  as  such  be  permitted  to  make  entry  in  his  own 
name. 

This  provision  will  not  authorize  entries  by  parties  who  may 
become  sub-purchasers  ou  or  after  arrival,  as  such,  under  the 
laws,  have  not  the  authority  to  enter  the  goods.  In  such  cases, 
the  entry  must  be  made  by  the  original  importer  or  consignee. 

The  transfer  of  a  bill  of  lading  by  endorsement  is  not  sufficient 
to  constitute  the  assignee  an  agent,  or  to  authorize  him  to  enter. 

The  assignee  of  a  bill  of  lading  or  invoice,  however,  will  be  con- 
sidered the  owner  when  taking  the  owner's  oath  that  the  goods 


234 

were  purchased  abroad  and  imported  for  liim;  and  as  such  may  be 
permitted  to  enter. 

In  cases  where  the  bill  of  lading  and  invoice  is  to  order,  and 
does  not  express  the  name  of  the  owner  or  consignee,  and  the  in- 
voice is  accompanied  by  the  oath  of' an  owner,  entry  can  only  be 
made  by  the  agent  of  such  owner,  authorized  by  a  power  of 
attorney. 

Entries  cannot  be  allowed  on  an  invoice  and  bill  of  lading  to  order, 
when  the  invoice  is  not  verified  by  the  owner's  oath. 

No  entry  for  warehousing  can  be  received  unless  it  is  accom- 
panied by  an  invoice,  and  the  importer  designates  on  said  entry 
the  warehouse  in  which  he  desires  the  goods  deposited. 

Entries  for  withdrawal  from  warehouse  can  only  be  made  by  the 
importer,  consignee,  agent,  or  some  person  authorized  by  him  on 
the  withdrawal  entry. 

Merchandise  shipped  by  several  vessels  cannot  be  embraced  in  a 
single  invoice  and  be  covered  by  a  single  consular  certificate.  The 
merchandise  shipped  by  each  vessel  must  be  embraced  in  a  distinct 
invoice,  dul}^  verified,  if  on  foreign  account,  by  the  oath  of  the 
owner,  and  authenticated  by  consular  certificate. 

The  invoices  presented  on  entry  must  be  the  true  and  original 
invoices  received,  and  be  made  out  in  the  currency  of  the  country 
or  place  from  which  the  importation  is  made. 

Invoices  of  ad  valorem  or  free  goods,  when  made  out  in  a  foreign 
depreciated  currency,  or  a  currency  the  value  of  which  is  not  fixed 
by  the  laws  of  the  Confederate  States,  must  be  accompanied  by  a 
consular  certificate,  showing  the  value  of  such  currency  in  the 
Confederate  States  or  Spanish  silver  dollar. 

If  this  certificate  is  not  produced,  the  importer  will  be  required 
to  give  a  bond  to  produce  the  same. 

The  practice  of  allowing  custom  house  brokers,  express  agents, 
and  other  parties,  not  the  owners  or  original  consignees,  to  make 
entries  of  merchandise  in  their  own  names,  on  the  production  of  bill 
of  lading  endorsed  by  the  importer  or  consignee,  is  in  contra ven- 


235 

tion  of  the  express  provisions  of  law  and  the  decisions  of  the  courts- 
Entry  must,  in  all  cases,  be  made  by  the  owner  or  consignee, 
who  alone  is  authorized,  under  our  revenue  system,  to  take  the 
prescribed  oath,  give  the  requisite  bond,  and  pay  the  duties;  and 
in  cases  wliere,  from  either  of  the  causes  adverted  to  in  t1ie  act,  the 
owner  or  consignee  may  be  unable  to  attend  personally  at  the  cus- 
tom house,  he  will  be  required  to  be  represented  by  a  duly  consti- 
tuted agent  or  attorney,  whose  power  must  be  lodged  with  the 
Collector,  who  will  make  entry  and  perform  all  the  necessary  acts 
in  the  owner's  name,  giving  bond  for  the  due  production  of  his  oath. 

DUTIABLE  VALUE  OF  IMPORTS. 

The  value  upon  which  duties  are  to  be  assessed  is  established 
to  be: 

First.  The  actual  market  value  or  wholesale  price  of  the  mer- 
chandise in  the  principal  markets  of  the  coufttry  from  which  it  was 
imported  into  the  Confederate  States,  at  the  date  of  exportation,  to 
be  ascertained  by  appraisement. 

Second.  All  costs  and  charges,  except  insurance,  and  including, 
in  every  case,  a  charge  for  commissions  at  the  usual  rates,  to  be 
ascertained  and  added  to  the  value  found  by  appraisement,  by  tlie 
Collector  and  naval  oflScer,  or  the  Collector  alone  at  ports  where 
there  is  no  naval  officer. 

These  charges  are: 

First.  The  expenses  of  putting  up  and  packing,  together  with 
the  value  of  the  sack,  package,  box,  crate,  hogshead,  barrel,  bale, 
cask,  can,  bottles,  jars,  vessels  and  demijohns,  and  coverings  of  all 
kinds. 

Second.  Commissions  must  in  every  case  be  made  a  dutiable 
charge  at  the  usual  rates,  but  never  less  than  2^  per  cent.,  without 
the  special  sanction  of  the  Department,  nor  less  than  is  stated  in 
the  invoice.  If  it  appear  on  the  face  of  the  invoice  or  entry  at  less 
than  the  usual  rate,  it  must  be  advanced  to  that  rate  for  the  ascer- 
tainment of  dutiable  value.     Where  there  is  a  distinct  brokerage, 


236 

or  where  brokerage  is  a  usual  charge  at  the  place  of  shipment  or 
purchase,  that  is  to  be  added  likewise.  Commissions  on  the 
amount  of  shipping  charges  at  the  foreign  port  of  exportation  consti- 
tute one  of  the  charges  liable  to  duty  under  existing  laws  and  in- 
structions. 

The  following  have  been  decided  by  the  Department  to  be  the 
usual  rates  of  commissions: 

From  all  places  in  France,  except  Paris 2     per  cent. 

"     Paris 3       "      " 

"     Bremen 2       "      " 

"     UnitedStatcs 2|     "      " 

If  from  other  places  the  rate  is  claimed  to  be  less  than  2|  per  cent., 
the  fact  must  be  established  to  the  satisfaction  of  the  Treasury  De- 
partment. 

Third.  Export  duty,  as  on  silks  from  China,  storage  at  the  for- 
eign shipping  ports,  cost  of  putting  cargoes  on  board  ship,  includ- 
ing drayage,  labor,  bill  of  lading,  lighterage,  town  dues  and  ship- 
ping charges,  dock  or  wharf  dues,  and  all  charges  to  place  the 
articles  on  shipboard,  and  fire  insurance,  if  effected  for  a  period 
prior  to  the  shipment  of  goods  to  the  Confederate  States. 
Marine  insurance  is  not  to  be  treated  as  a  dutiable  charge. 
Freight,  or  cost  of  transportation,  from  the  foreign  port  of  ex- 
portation, is  not  a  dutiable  charge. 

DISCOUNTS. 

Discounts  exhibited  on  the  invoice,  and  according  to  the  usual 
and  established  usage  of  the  trade,  may  be  allowed;  but  in  no  case 
where  the  invoice  value  will  be  reduced  thereby  below  the  foreign 
market  value  of  the  merchandise  at  the  date  of  exportation  to  the 
Confederate  States. 


237 

ENTRY  OF  THE  ]\JANDFACTURES   OR  TRODTTCTIONS  OF   THE  CON- 
FEDERATE STATES  EXPORTED  AND  BROUGHT  BACK. 

Articles  of  the  growth,  production  or  manufacture  of  the  Con- 
federate States,  exported  to  a  foreign  country  and  brought  back 
to  the  Confederate  States  in  the  same  condition  in  wliich  cxporteil, 
and  upon  which  no  drawback  or  bounty  has  been  allowed,  are  entitled 
to  entry  free  of  duty,  if  proved  to  be  of  the  growth,  production  or 
manufacture  of  the  Confederate  States,  in  the  manner  provided  by 
law,  and  the  regulations  of  the  Treasury  Department. 

By  the  48th  section  of  the  general  collection  act  of  2d  March, 
1799,  it  is  made  requisite  that  the  merchandise  should  have  been 
cleared  out  on  its  original  exportation  from  the  Confederate  States. 
If  it  be  brought  back  to  the  port  of  original  exportation,  and  was 
regularly  cleared  for  its  fi^.-oign  destination,  the  fact  will  be 
shown  to  the  satisfaction  of  the  Collector  and  naval  officer,  by  the 
records  of  the  customs,  and  by  the  oath  or  affirmation  of  the  person 
or  persons  having  knowledge  of  the  facts,  which  oatli  or  affirma- 
tion will  be  in  the  following  form: 
District  of  ,  Port  of 

I,  ,  do  solemnly,  sincerely  and  truly 

swear,  ("or  affirm,  as  the  case  may  be,)  that  the  several  articles  of 
merchandise  mentioned  in  the  entry  hereto  annexed,  are,  to  the 
best  of  my  knowledge  and  belief,  truly  and  bona  fide  of  the  growth, 
production  or  manufacture  of  the  Confederate  States,  (as  the  case 
may  be,)  and  that  they  were  truly  exported  and  imported  as  therein 
expressed,  and  that  no  drawback,  bounty  or  allowance  has  been 
paid  or  admitted  thereon,  or  any  part  thereof.     So  h.eip  me  God. 

Sworn  to  this  da}'  of 

But  when  the  re-importation  is  made  into  a  port  other  than  tliat 
of  the  original  exportation  from  the  Confederate  States,  the  law 
requires  the  production  of  a  certificate,  testifying  the  exportation 
thereof,  from  the  Collector  and  naval  officer  of  the  port  where  the 
exportation  was  made;  which  certificate  shall  be  in  the  followiiiL-- 
form: 

32 


238 

COLLECTOR  AND  NAVAL  OFFICER'S  CERTIFICATE. 

District  of  .        ,  Port  of 

This  is  to  certify,  that  there  were  cleared  out  at  this  port,  on  the 
(insert  the  day  of  clearance)  in  the  (insert  the  denomination  and 
name  of  the  vessel)  whereof  (insert  the  name)  was  master,  for 
(insert  the  port  or  place  for  which  cleared)  the  following-  articles 
of  merchandise,  (here  enumerate  the  number  of  packages,  their 
denomination,  marks  and  numbers,  together  with  their  contents,) 
on  which  no  drawback,  allowance  or  bounty  hath  been  paid  or 

admitted. 

Collector. 
Naval  officer. 

If  the  foregoing'  certificate  cannot  at  once  be  procured,  and  the 
proof  otherwise  required  be  made,  free  entr^  will  be  permitted,  on 
a  bond  to  produce  such  certificate  being  given  to  the  satisfaction 
of  the  Collector  of  the  district  of  re-importation,  in  a  sum  equal 
to  wdiat  the  duties  on  the  merchandise  would  be,  if  it  were  not  of 
the  production,  growth  or  manufacture  of  the  Confederate  States. 

To  guard  against  fraud  on  the  revenue,  and  insure  identity,  it  is 
also  thought  proper  to  direct  that,  before  admitting  any  such 
merchandise  to  free  entry,  the  Collector  shall  require,  in  addition 
to  proof  of  clearance,  the  production  of  a  statement,  certified  by 
the  proper  officer  of  the  customs  at  the  foreign  port  from  which 
the  re-importation  was  made,  of  the  fact  that  such  merchandise 
was  imported  into  that  country  from  the  Confederate  States  in  the 
condition  in  which  it  is  returned:  the  certificate  of  the  foreign 
customs  officer  to  be  authenticated  by  the  consul  of  the  Confede- 
rate States. 

In  cases  where  the  certificate  of  the  custom  house  officer  at  the 
foreign  port  of  shipment  required  for  the  free  entry  of  manufac- 
tures or  productions  of  the  Confederate  States  exported  and  brought 
back,  cannot  be  obtained  for  the  reason  of  there  being  no  such 
officer  at  the  foreign  port  of  exportation,  a  certificate  of  the  foreign 
recipient  of  the  goods  or  his  representative  having  a  knowledge 


239 

of  the  facts,  duly  authenticated  by  the  consul  of  the  Confederate 
States,  or  of  a  friendly  nation,  may  be  admitted  in  lieu  thereof. 

DUTIES,  ALLOWANCES,  DEFICIENCIES,  ETC. 

The  foreign  market  value  of  imported  merchandise,  as  ascertained 
and  returned  by  the  appraisers,  with  costs  and  charges  added,  is 
to  be  taken  as  tlie  dutiable  value  of  the  same;  but  under  no 
circumstances  can  the  daty  be  assessed  upon  any  amount  less  than 
the  invoice  value. 

Duties  on  imports  accrue  on  the  arrival  oi'  the  importing  vessel 
in  a  port  of  entry  with  intent  to  unlade  thereat,  and  not  upon  the 
entry  of  the  cargo  at  the  custom  house. 

All  importations  liable  by  law  to  duties,  are  so  liable  for  legal 
duties  unpaid  at  any  time  after  their  entry  as  before,  although, 
through  an  erroneous  construction  of  law  or  Treasury  regulations, 
by  Collectors  or  subordinate  oflScers,  or  from  an}^  other  cause,  they 
may  have  been  brought  into  the  Confederate  States,  or  passed  the 
custom  house,  without  the  payment  of  the  duties  imposed  by  law. 

Dutiable  merchandise  imported  into  the  Confederate  States, 
and  afterwards  exported,  although  it  ma}^  have  paid  duty  on  the 
first  importation,  is  liable  to  duty  on  every  subsequent  importation 
into  the  Confederate  States. 

The  value  of  foreign  goods,  at  the  date  of  exportation  to  the 
Confederate  States,  is  that  on  which,  under  the  laws,  the  duty  is 
to  be  levied;  and  all  attempts  to  evade  the  payment  of  duties  on 
such  value,  by  recourse  to  alleged  purchases  at  remote  periods  from 
that  date,  and  the  substitution  of  any  other  name  for  that  of  the 
true  owner  or  importer  at  the  time  of  exportation,  are  to  be  held 
as  fraudulent,  and  dealt  with  accordinglj'. 

ADDITIONAL    DUTY. 

The  additional  duties  incurred  under  the  5th  section  of  the 
Tariff  Act  of  1861,  must  be  levied  upon  the  dutiable  value  of  the 
merchandise,  as  ascertained  by  the  appraisers,  although  alleged  to 
have  been  damaged  during  the  voyage  of  importation;  but  when 


240 

the  actual  damage  shall  have  been  afterwards  established  by  the 
proper  proof,  appraised  and  allowed,  the  proper  proportions  of  the 
regular  tariff  duty,  but  not  the  additional  duty,  assessed  as  above, 
are  to  be  abated. 

When  the  additional  duties  imposed  under  the  5th  section  of  the 
Tariff  Act  of  1861,  have  been  incurred,  they  must  be  paid  before 
the  delivery  of  the  merchandise  for  consumption,  or  withdrawal 
from  warehouse  for  transportation  in  bond,  or  before  permission 
shall  be  given  for  lading  tlie  merchandise  on  board  the  vessel  from 
warehouse  for  exportation  to  a  foreign  port;  and  in  no  case  can 
ihey  be  retui'nnd  as  a  drawback  of  duties. 

Aduiti'-n.-;  '.)  '.'utric-i  of  goods,  unucr  the  5th  section  of  tne 
Tai-iff  Aci-  of  the  21sL  of  May,  1861,  oa  privilege  therefor  given  in 
the  5tii  siH;ti(iii  of  the  act  referred  to,  is  to  enable  importers 
wf  any  R  '"iin,  on  making  entry  of  the  same,  to  add  to  the 
Cost  (jr  v.uu.  j:  V  n  in  the  invoice,  to  biing  it  up  to  the  true  market 
value  abio  d  .id  by  so  doing,  exempt  the  goods  from  the  addi- 
tional uui;  -npdsed  by  said  section.  Tiie  additions  contemplated  by 
the  hiw  i}\  sucl'  cases  must  take  pUrce  at  the  time  of  making  entrj^, 
and  cannot  ije  allowed  at  any  subsequent  period. 

Allowances  for  deficiency  properly  reported  and  ascertained,  are 
to  be  made  in  assessing  the  additional  duty  incurred,  under  5th 
section  act  21st  May,  1861. 

ALLOWANCES. 

When  it  shall  be  ascertained  by  the  Collector  at  whose  port  the 
importation  is  made,  that  by  actual  gauge,  weighing  or  measuring, 
as  the  case  may  be,  the  quantity  of  merchandise  imported  is  less 
than  the  quantity  given  in  the  invoice,  and  the  said  Collector  shall 
be  satisfied  from  proofs  adduced,  tha.  lie  diminution  was  consequent 
on  leakage,  drainage,  breakage,  shrinkage,  evaporation  or  acci- 
dental loss  or  destruction,  during  the  voyage  of  importation,  and 
was  not  cf.used  in  vvhole  or  in  part  by  the  abstraction  from  the 
quantity    given   in    the   invo'ce    of  any  portion   thereof,  with   a 


241 

view  to  its  illegal  introduction  into  the  Confederate  States, 
or  lor  any  other  purpose,  he  is  authorized,  in  the  estimate  of 
duties  on  the  importation,  to  make  allowance  for  the  difference 
between  the  invoice  and  ascertained  quantity;  it  being  consid- 
ered by  the  Department  that  the  Tariff  Act  levies  duties  on 
imports  only;  and  consequently,  that  with  the  restrictions  above 
stated,  duties  on  merchandise  arc  to  be  exacted  on  the  quantity 
which  arrives  in  the  Confederate  States,  and  not  on  the  quantity 
shipped  at  the  foreign  port. 

Where  tlic  voyage  of  importation  has  terminated,  and  the  full 
quantity  shipped  of  merchandise,  as  per  invoice,  has  been  landed 
in  the  Confederate  States,  no  claim  to  allowance  for  deficiency  in 
quantity,  subsequently  incurred  by  leakage  or  otherwise,  can  be 
granted. 

Lost  or  missing  articles  or  packages  appearing  on  the  invoice, 
arc  not  allowed  for  in  the  estimate  of  duties,  unless  shown  by  satis- 
factory proof  not  to  have  boon  originally  laden  on  board,  or  lost 
or  destroyed  by  accident  during  ihe  voyage. 

Allowances  for  leakage,  etc.,  in  warehouse  cannot  be  made,  as 
dutiable  quantity  is  ascertained  at  time  of  importation  and  entry. 

LIQUORS  INVOICED  AND  ENTERED  BY  THE  PACKAGE. 

Where  wines  or  other  liquors  are  invoiced  and  entered  by  the 
package  without  quantity  stated  in  measure,  the  appraisers  will  be 
required  to  report  what  quantity  the  invoice  value  will  cover.  On 
their  report,  allowance  is  to  be  made  on  liquidation  for  the  differ- 
ence, if  any,  between  gi'oss  and  net,,  if  the  result  is  short;  but  if  it 
be  found  that  the  actual  quantity  bears  a  value  exceeding, the 
value  given  in  the  invoice  by  ten  per  cent,  or  more,  the  goods  hav- 
ing been  invoiced  and  entered  by  the  package,  the  twenty  per 
cent,  additional  duty,  as  provided  in  section  5tli  of  the  Tariff  Act  of 
18G1,  is  to  be  levied  on  the  appraised  value. 

In  all  cases,  however,  where  wines  and  liquors  are  purchased, 
invoiced  and  erttered  by  the  gallon,  the  excess  or  deficiency  of  gal- 


242 

Ions  will   be   ascertained   by  the   ganger    before    liquidation    of 
duties. 

ABATEMENT  OF  DUTIES  FOR  DAMAGE  DURING  THE  VOYAGE  OF 
IMPORTATION. 

In  pursuance  of  the  52d  section  of  the  general  collection  act  of 
2d  March,1799,  no  abatement  of  duties  on  merchandise,  on  account 
of  damage  occurring  during  the  voyage  of  importation,  can  be 
allowed,  unless  proof  to  ascertain  such  damage  shall  be  lodged 
in  the  custom  house  within  ten  working  days  after  the  landing  of 
such  merchandise. 

The  term  "during  the  voyage"  means  after  the  vessel  has 
started  from  the  foreign  port  of  exportation,  and  during  the  voyage 
to,  and  before  her  arrival  at,  her  port  of  destination  in  the  Con- 
federate States. 

Where  the  article  was  damaged  before  the  voyage  commenced, 
and  this  damage  proceeded  from  rust,  decay,  dampness,  or  other 
cause,  which  may  have  rendered  the  merchandise  unfit  to  with- 
stand the  ordinary  risks  of  importation,  no  allowance  is  to  be 
made;  the  law,  in  authorising  abatement  of  duties  for  damage, 
having  reference  to  the  unforeseen  contingency  of  damage  during 
the  voyage  of  importation. 

The  proof  of  damage  required  to  be  so  lodged  with  the  Col- 
lector, will  consist  of  the  claim  of  the  importer  or  his  agent  for 
the  allowance,  in  writing,  subscribed  and  sworn  to  by  hi-m,  speci- 
fying, by  marks  and  numbers,  the  particular  articles  or  packages 
which  are  alleged  to  be  damaged,  the  character  of  the  goods,  and 
the  value  at  which  he  has  entered  them,  respectively;  and  the 
official  examination  and  appraisement  must  be  confined  to  the 
articles  and  packages  so  specified,  and  proved  to  have  received 
damage  during  the  voyage,  except  in  the  case  of  the  discovery  of 
damo.ge  in  the  appraiser's  department. 

The  specification  of  articles,  as  above  required,  must  in  no  case 
be  dispensed  with. 

No  damage  is  to  be  allowed  in  any  case,  except  on  merchandise 


243 

on  which  damag-e  is  duly  claimed,  proved,  and  found  by  the  ex- 
amining officers,  on  actual  inspection,  to  be  a  substantial  and 
actual  damage,  and  incurred  during  the  voyage  of  Importation; 
and  if  the  articles  be  contained  in  a  i)ackago,  the  package  must 
be  opened,  and  a  strict  examination  made,  in  order  that  the  extent 
of  the  actual  damage  may  be  ascertained,  and  fictitious  or  pre- 
tended damage  detected. 

No  average  allowance  for  damage  is  to  be  made,  and  damage 
on  the  voyage  of  importation  is  to  be  ascertained  by  reference  to 
the  value  of  the  merchandise  in  the  principal  markets  of  the 
country  whence  imported,  and  not  according  to  the  ^bome  valua- 
tion. Auction  or  forced  sales  are  not  regarded  as  a  fair  criterion 
of  damage. 

\Damage  on  the  voyage  of  importation  must  be  ascertained  at 
the  port  where  the  vessel  originally  enters,  and  cannot  be  certified 
from  any  other  port;  and  no  re-appraisement  is  authorized  by  law 
in  case  of  allowance  for  damage. 

The  law  authorizes  an  allowance  to  be  Uiade  in  the  assessment 
of  duties  for  actual  damage  occurring  during  the  voyage  of  im- 
portation, properly  proved  and  estimated;  and  a  rigid  scrutiny 
will  be  made  in  each  case  to  ascertain,  not  only  the  amount  of  dam- 
age, but  whether  it  occurred  on  the  voyage  of  importation  or  not. 

RELIEF  FROM  DUTIES  ON  GOODS  INJURED  OR  DESTROYED  WHILE 

IN  BOND. 

The  8th  section  of  the  warehousing  law  of  the  28th  March,  1854, 
providing  for  relief  from  duties  in  case  of  the  destruction,  in 
whole  or  in  part,  of  bonded  goods  v/hile  in  warehouse,  or  in  transitu, 
under  warehouse  transportation  bond,  from  one  port  to  another,  or 
in  the  appraisers'-  store  undergoing  appraisal,  it  is  deemed  proper 
to  state  that  the  law  proposes  relief  where  actual  injury  is  incurred, 
or  the  property  is  destroyed,  in  whole  or  in  part,  by  accidental 
fire,  shipwreck  or  other  like  casualty;  but  does  not  provide  for  de- 
terioration from  dampness  or  other  like  cause,  in  the  warehouse  or 
in  transitu  under  bond. 


244 

xVpplication  for  relief  under  the  8th  section  of  the  act  of  28th 
March,  1854,  must  be  made  in  writing,  iindcr  oath  or  affirmation, 
by  the  claimant  to  the  Collector  of  the  port  where  the  alleged  in- 
jury or  destruction,  in  whole  or  in  part,  of  the  goods,  wares  and 
merchandise,  by  accidental  fire,  or  other  like  casualty,  occurred, 
setting  forth  that  the  same  happened  while  the  goods  remained  in 
the  custody  of  the  officers  of  the  customs,  in  a  public  or  private 
warehouse  under  bond,  or  in  the  appraisers'  stores  undergoing  ap- 
praisal, or  while  in  transportation  under  bond,  describing  the  place 
and  manner  of  the  accident,  together  with  the  extent  of  the  injury, 
loss,  or  destruction,  and  the  precise  time  when  sustained. 

This  statement  must  be  accompanied  by  affidavits  of  two  or 
more  credible  and  disintei'ested  persons,  as  to  the  injury,  loss,  or 
destruction  aforesaid. 

On  receipt  of  the  foregoing  application  and  statement,  the  Col- 
lector will  subjoin  thereto  an  official  statement  of  the  officers  of  the 
customs  connected  with  the  custody  of  the  goods,  as  to  the  facts 
stated  by  the  claimant,  together  with  a  statement  whether  the 
store  or  biiilding  in  question  was,  at  the  time  of  the  occurrence,  a 
duly  constituted  bonded  warehouse  under  the  law,  or  appraiser's 
store,  as  the  case  may  be... 

The  Collector  will  report  the  foregoing  to  the  Department,  giving 
his  vieAvs  as  to  the  character  of  the  proof  and  the  validity  of  the 
claim,  stating  the  date  of  maturity,  and  parties  to  each  bond,  the 
amount  due  on  each,  the  amount  of  duties,  if  any,  paid,  together 
with  any  views  or  facts  connected  with  the  case  he  may  deem  use- 
ful in  enabling  the  Department  to  discharge  its  duty  under  the  law. 

When  total  loss  or  damage  is  alleged  to  have  occurred  in  the 
course  of  transportation  from  one  port  to  another  under  bond,  in 
pursuance  of  law  and  the  reguletions  of  the  Department,  applica- 
tions for  relief  must  be  made  in  the  following  form.  In  cases  of 
total  loss  of  the  vessel  or  vehicle  in  which  transported,  the  appli- 
cation must  be  sustained  by  the  protest  of  the  master  or  conductor 
of  such  vessel  or  vehicle,   the   affidavit  of  the   applicant,  setting 


245 

forth  that  the  goods  so  allcg-ed  to  be  lost  were  actually  ou  board 
such  vessel  or  veliicle,  and  have  been  totally  lost,  and  no  reasona- 
ble expectation  exists  of  saving  any  part  thereof,  together  with 
the  bill  of  lading,  or  other  receipt  for  the  transportation  of  said 
goods.  In  cases  of  damage  when  the  goods  have  arrived  at  the 
port  of  destination,  the  application  of  the  party  must  be  sustained 
by  evidence  as  hereinbefore  prescribed  in  cases  of  loss  in  ware- 
house, and  must  be  lodged  with  the  Collector  within  ten  days  after 
the  lauding  of  the  merchandise,  and  while  the  goods  are  in  the  pos- 
session of  the  officers  of  the  customs,  and  due  appraisement  will  be 
■  made  of  the  goods  so  alleged  to  be  damaged,  as  in  the  case  of  dam- 
age occurring  on  voyages  of  direct  importation  from  foreign  ports. 
It  will  be  borne  in  mind,  liowever,  that  no  abatement  of  duties, 
satisfaction,  or  cancellation  of  the  bond  will  be  made  under  the 
8th  section  of  the  act  of  the  28th  March,  1854,  without  the  previous 
sanction  of  the  Treasury'-  Department. 

RE-APPRAISEMENT. 
If  the  importer  be  dissatisfied  with  the  decision  of  the  appraisers, 
or  the  officer  of  the  customs  acting  as  appraiser,  he  may,  in 
pursuance  of  the  provisions  of  the  11th  section  of  the  act  of 
August  30th,  1842,  if  he  have  complied  with  their  requirements, 
give  notice  in  writing,  to  the  Collector,  of  such  dissatisfaction. 
This  notice  will  be  given,  in  all  cases,  within  twenty-four  hours, 
and  may  be  in  the  following  form: 

Importer's  notice  to  Collector,  Claiming  RE-ArpRAisEMENT. 

18G     . 
Sir:  As  1  consider  the  appraisement  made  by  the  Confederate 
States  appraisers  too  high  on  ,  having  been  imported 

by  ,  in  the  ,  from  , 

I  have  to  request  that  they  may  be  re-appraised  pursuant  to  law, 
with  as  little  delay  as  your  convenience  will  permit. 

Very  respectfully. 

To  ,  Collector  of  the  Customs. 

33 


246 

Whereupon,  the  Collector  will  select  two  discreet  and  experienced 
merchants,  citizens  of  the  Confederate  States,  familiar  with  the 
character  and  value  of  the  goods  in  question,  to  examine  and 
appraise  the  same,  agreeably  to  the  provisions  of  law.  The  mer- 
chants selected  will  be  notified  by  the  Collector  of  their  appointment, 
and  of  the  time  and  place  of  the  re-examination.  The  importer 
will  likewise  be  notified  of  the  time  and  place,  but  not  of  the  name 
of  the  merchants  selected  to  assist  in  the  re-appraisement. 

Merchants  selected  will  be  sworn  to  faithfully  discharge  their 
duty  before  entering  on  the  re-appraisement. 

The  importer  or  his  agent  will  be  allowed  to  be  present,  and  to 
offer  such  explanations  and  statements  as  may  be  pertinent  to 
to  the  case. 

An  appraisement  legally  made  by  the  Confederate  States  apprais- 
ers, and  affirmed  by  merchant  appraisers,  the  duties  having  been 
levied  and  paid  accordingly,  will  not  be  re-opened  upon  opinions 
afterwards  expressed  by  the  merchants  on  testimony  not  before  them 
when  acting  as  oflScers  of  the  Confederate  States  on  the  appeal. 

Importers  are  concluded  by  their  appeal  to  merchant  appraisers, 
from  afterwards  alleging  any  informality  in  the  proceedings  of  the 
Confederate  States  appraisers  on  the  original  appraisement. 

COMPENSATION  OF  MERCHANT  APPEAISERS. 

The  merchant  appraiser  is  entitled,  under  existing  laws,  to  a 
compensation  of  five  dollars  per  diem  while  so  employed,  whether 
one  or  more  cases  of  appeal  have  been  heard  and  decided  during 
the  day.  This  expense  is  to  be  paid  by  the  party  making  the 
appeal:  in  cases,  however,  where  such  party  refuses  or  delays  to 
make  the  payment,  the  Collector  is  authorized,  if  claimed  by  the 
merchant  appraiser,  to  advance  the  sum  due  to  said  merchant 
appraiser,  such  payment  to  be  noted  on  the  entry  of  the  merchan- 
dise in  question,  and  no  permit  is  thereafter  to  be  issued  for  the 
delivery  of  said  merchandise,  or  any  part  thereof,  for  consumption, 


247 

transportation  or  exportation,  until  the  Collector  shall  be  reimbursed 
by  the  importer  for  the  advance  so  made. 

EXTRACTS. 

The  provision  of  the  2d  section  of  the  Tariff  Act  of  21st  May, 
1861,  classifying  unenumeratcd  articles  by  similitude  to  articles 
enumerated,  being  applicable  only  to  dutiable  articles,  does  not 
authorize  the  transfer  of  non-enumerated  articles  to  tlie  free  list. 


Goods  suffered  by  importers  to  remain  in  v^^arehouse  five  days 
after  the  payment  of  duties,  and  the  issue  of  the  permit  for  delivery, 
are  to  be  treated  by  the  Collectors  as  unclaimed. 


Additions  to  the  value  of  merchandise,  where  the  invoice  value 
is  less  than  the  actual  market  value,  in  order  to  avoid  tlie  additional 
duty  of  20  per  cent.,  imposed  by  5th  section  of  act  21st  May,  1861, 
must  be  made  on  the  entry  at  the  time  the  entry  is  presented  at  the 
custom  house.    The  invoice  must  in  no  case  be  altered  or  defaced. 


Dutiable  articles  purchased  by  persons  visiting  foreign  countries, 
for  themselves  or  others,  are  placed  on  the  same  footing  as  to 
liability  to  duty  as  merchandise  imported  on  formal  orders  sent 
abroad  by  residents  of  the  Confederate  States. 


Articles  imported  into  the  Confederate  States,  and  sent  abroad 
for  repairs,  are  dutiable  on  rc-importation. 


Treasury  notes  issued  under  act  of  16th  May  and  25th  July,  1861, 
are  receivable  in  payment  of  all  public  dues,  except  export  duties. 


Goods  required  to  be  weighed,  gauged  or  measured,  must  not  be 
removed  from  the  landing  until  the  quantity  is  thus  ascertained  by 
the  proper  officer  of  the  customs. 


248 


Examinations  and  appraisements  of  imported  merchandise  arc 
required  to  be  made  at  the  first  port  of  entry,  at  which  port,  also,  the 
actual  quantity  must  be  ascertained  by  weighing,  gauging  or 


measuring. 


Invoices  of  goods  subject  to  ad  valorem  duty  must  be  made  out 
in  the  currency  of  the  country  from  whence  they  are  imported. 

CLAIMS  FOR  REFUNDING. 

In  all  cases  where  parties  allege  to  have  claims  for  return  of 
duties  paid  in  error,  illegal  exactions  or  otherwise,  the  application 
must  be  made  direct  to  the  Treasury  Department,  upon  receipt  of 
which,  a  report  of  the  case,  when  requisite,  will  be  called  for  b}'' 
the  Collector,  and,  upon  its  examination,  the  decision  of  the 
Department  will  be  rendered. 


INFORMATION  FOR  SHIPMASTERS  AND  OTHERS. 


EQUALIZATION  OF  FOREIGN  VESSELS. 

All  discriminating  duty  on  the  tonnage  of  foreign  vessels,  or 
upon  goods  imported  in  such,  is  abolished;  the  vessels  of  all 
nations  are  equalized  as  to  rights  and  privileges  in  commerce  and 
navigation,  with  those  of  the  Confederate  States,  and  permitted  to 
engage  in  the  coasting  trade,  by  the  act  of  26th  February,  1861. 

LIGHT  MONEY. 

All  vessels  entering  the  seaports  of  the  Confederate  States  are 
subject  to  a  duty  of  five  cents  per  ton,  as  light  dues,  by  the  act  of 
16th  March,  1861. 

Vessels  in  the  coasting  trade,  trading  regularly  between  ports 
of  the  Confederate  States,  arc  required  to  pay  light  dues  but  once 
in  every  three  months,  by  the  act  of  16th  March,  1861. 


249 

ABOLISHMENT  OF  PROHIBITIONS  ON  IMPORTS. 

All  prohibitions  against  the  importation  of  distilled  spirits, 
liquors  and  sugars,  in  packages  not  below  certain  px-escribed 
capacities,  or  in  vessels  of  a  certain  tonnage,  are  abolished  by 
the  act  of  5th  March,  1861. 

REGISTERS. 

Vessels,  wherever  built,  owned  in  not  less  than  one-fourth,  and 
commanded  by  citizens  of  the  Confederate  States,  are  permitted 
to  be  registered  as  vessels  of  the  Confederate  States,  by  the  act 
of  6th  March,  1861. 

Previous  to  the  registration  of  a  vessel  in  part  owned  by  a  citi- 
zen or  citizens  of  the  Confederate  States,  the  consent  of  a  majority 
in  interest  of  the  owners  shall  be  presented  to  the  Collector  to 
whom  the  application  for  the  register  is  made,  and  the  former  regis- 
ter of  the  vessel  must  be  surrendered. 

Registered  vessels  must  have  the  name  of  the  vessel  and  of  the 
port  to  which  they  belong  painted  on  the  stern,  under  a  penalty  of 
fifty  dollars. 

CHANGE  OF  MASTER  OF  REGISTERED  VESSEL. 
When  the  master,  or  person  having  command  or  charge  of  a 
ship  or  vessel,  registered  pursuant  to  law,  is  changed,  the  owner, 
or  one  of  the  owners,  or  the  new  master,  of  such  ship  or  vessel 
must  report  such  change  to  the  Collector  of  the  district  where  tho 
same  shall  happen,  or  wlierc  the  ship  or  vessel  shall  first  be  after 
the  same  shall  have  happened,  and  must  produce  to  him  the  certi- 
ficate of  registry  of  such  ship  or  vessel,  and  make  oath  or  affirm- 
ation showing  that  such  new  master  is  a  citizen  of  the  Confederate 
States,  and  the  manner  in  which,  and  the  means  whereby,  he  is  so 
a  citizen;  and  if  such  change  is  not  reported,  the  master,  or  person 
in  command,  shall  forfeit  the  sum  of  one  hundred  dollars. 

VESSELS  IN  THE  CO.VSTING  TRADE. 
The  license,  issued  to  a  vessel  in  the  coasting   trade  is  granted 
for  one  year,  and  must  be  renewed  within  three  days  of  its  cxpira- 


250 

tion;  or  if  it  expires  while  the  vessel  is  absent,  within  three  days 
after  her  arrival.     The  penalty  for  neglect  is  fifty  dollars. 

Captains  are  required  to  exhibit  their  papers,  when  demanded 
by  an  officer  of  the  revenue.  The  penalty  for  refusal  is  one  hun- 
dred dollars. 

The  name  of  the  vessel  must  be  painted  on  her  stern,  with  white 
letters  three  inches  long,  on  a  black  ground,  under  a  penalty  of 
twenty  dollars. 

On  the  change  of  the  master,  or  person  having  the  charge  or 
command  of  any  enrolled  ship  or  vessel,  the  owner,  or  one  of  the 
owners,  or  the  new  master  of  such  vessel,  shall  report  said  change 
to  the  Collector  of  the  district  where  the  change  shall  happen,  or 
where  the  vessel  shall  first  be  after  such  change,  and  produce  the 
enrolment,  and  shall  make  oath  or  affirmation  that  such  new  master 
is  a  citizen  of  the  Confederate  States,  and  the  means  whereby  he 
became  a  citizen;  whereupon,  the  Collector  shall  endorse  on  the 
certificate  of  enrolment  a  memorandum  of  such  change,  specifying 
the  name  of  the  new  master,  and  subscribe  his  name  thereto. 

Every  change  of  master  must  be  reported  to  the  Collector  of  the 
port,  and  endorsed  on  the  license,  under  a  penalty  of  ten  dollars. 

The  enrolment  and  license  expire  whenever  there  is  any  change 
of  owner,  or  alteration  is  made  in  the  rig  or  size;  and  must  be 
reported  to  the  Collector  of  the  port,  under  the  penalty  of  forfeit- 
ure of  the  vessel. 

Whenever  a  change  is  made  of  the  master  of  a  licensed  vessel, 
a  memorandum  of  such  change  is  to  be  endorsed  on  the  license  in 
the  same  manner  as  is  directed  in  respect  to  the  enrolment.  The 
new  master,  or,  if  he  be  absent,  one  of  the  owners,  must,  how- 
ever, make  the  oath  or  affirmation. 

TRANSFER  OF  PROPERTY  IN  VESSELS. 

The  laws  regulating  the  issuing  of  register,  enrolments  and 
licenses  to  vessels,  provides  that  when  any  ship  or  vessel  thus 
documented  is  sold  in  whole  or  in  part  to  a  citizen  of  the  Confede- 


251 

rate  States,  or  altered  in  form  or  burden  or  in  rigging,  by  change 
from  one  denomination  to  another,  tlie  vessel  should  be  regis- 
tered, enrolled,  or  licensed  anew  by  her  former  name;  and  in 
every  case  of  such  sale  or  transfer  there  should  be  an  instrument 
of  writing  iu  the  nature  of  a  bill  of  sale,  which  shall  recite  at 
length  the  former  certificate  of  registry,  enrollment  or  license 

The  recital  of  the  former  certificate  of  registry,  etc.,  is  an  indis- 
pensable requisite  in  all  sucli  transfers,  and  unless  such  is  con- 
tained therein  the  Collector  cannot  issue  the  new  papers  required. 

Bills  of  sale,  transferring  property  in  vessels,  should  also  be 
recorded  in  the  oflTice  of  the  Collector  at  the  port  where  the  pur- 
chaser resides,  and  at  that  at  which  the  new  register,  etc.,  is  to  be 
issued,  as  the  act  of  July  29,  1850,  provides,  that  no  bill  of  sale, 
mortgage,  hypothecation,  or  convej-anco  of  any  vessel,  or  part  of 
any  vessel  of  the  Confederate  States,  shall  be  valid  against  any 
person  other  than  the  grantors,  etc.,  unless  recorded  in  the  oflSce 
of  the  Collector  of  customs  where  the  vessel  is  registered  or 
enrolled. 

WRECKED  GOODS. 

Goods  shipped  coastwise,  and  the  vessel  wrecked  or  condemned 
in  a  foreign  port,  or  the  goods  carried  to  such  port,  may  be  brought 
to  the  Confederate  States  and  admitted  free  of  duty,  on  satisfac- 
tory evidence  of  the  facts  being  presented  to  the  Collector,  and 
proof  that  the  articles  of  foreign  origin  comprising  the  cargo  had 
once  paid  duty  in  the  Confederate  States,  and  that  the  vessel  was 
bound  in  good  faith  on  a  coasting  voyage,  with  no  intention  of 
touching  at  a  foreign  port  of  destination. 

Manifests. — For  forms  of  manifests,  see  custom  house  blanks. 

REPORT  AND  ENTRANCE. 

Vessels  must  report  at  the  custom  house,  within  twenty-four 
hours,  and  enter  within  forty-eight  hours  after  arrival. 

Entrance  and  Clearance. — For  explanations  on  these  subjects. 


252 

see  entrance  and  clearance  of  vessels  in  article  on  "  manner  of 
transacting  business  witli  the  custom  house." 

Tonnage  Measurement. — See  article  on  rules  for  admeasurement 
of  vessels  for  tonnage. 

Importation. — It  is  a  settled  principle  of  law  that  goods  must  be 
brought  into  port  with  intent  to  land  or  discharge  them,  to  consti- 
tute an  importation.  The  arrival  must  be  voluntary,  with  intent 
to  land  the  cargo.  Coming  into  port  is  prima  facie  evidence  of 
intent  to  land,  unless  proof  be  adduced  against  it,  such  as  desti- 
nation declared  on  manifest  for  another  port,  etc. 

If  a  vessel  come  into  a  port  of  entry  by  distress  of  weather,  or 
to  avoid  capture,  it  is  not  an  importation.  If  her  cargo  be  after- 
wards sold  for  consumption,  it  becomes  liable  to  duty;  but  not  if 
exported. 

Vessels  arriving;  off  a  district  or  port  with  a  cargo,  and  wishing 
to  take  it  to  some  other  port  on  account  of  advantage  in  markets, 
may  do  so,  by  the  master  changing  the  vessel's  destination  before 
delivering  a  manifest  to  any  officer  of  the  customs. 


COMMERCIAL  AND  PORT  RATES  AT  NEW  ORLEANS. 


Tariff  of  Clinrges,  etc.,  agreed  upon  and  adopted  by  the  New  Orleans  Chamber 
of  Commerce. 

COMMISSIONS  ON  SaLES. 

TER  CT. 

Sugar,  cotton,  tobacco,  lead,   flour  and   all  other  ]">  rod  actions 

of  the  soil 2i 

Domestic  manufactures  and  all  foreign  merchandise 5 

Guarantee  of  sales  on  time '. 2| 

Purchase  and  shipment  of  merchandise  or  produce 2| 

Sales  or  purchase  of  stocks  or  bullioa 1 

Collecting  and  remitting  dividends 1 

Selling  vessels  or  steamboats 2| 

Purchasing  vessels  or  steamboats 5 

Procuring  freights 5 

Collecting  freights  from  foreign  ports 2| 

"        Coastwiso 5 

Outfits  and  disbursements 2| 

Effecting  insurance i 

Adjusting  or  collecting   insurance   or  other  claims  without 

litigation  2| 

With   litigation 5 

Purchasing  or  remitting  drafts,  or  receiving  or  paying  money 

on  which  no  other  conmiission  has  been  charged 1 

If  bills  remitted  arc  guaranteed,  in  addition li 

Bills  and  notes  remitted  for  collection  protested  and  returned,  1 
Landing,  custody  and  re-shipping  merchandise  or  produce  from 

vessels  in  distress 2 

Do.  bullion  or  specie 1 

34 


254 


PER  CT. 

Adjusting  and  collecting  general  average 5 

Consignments  of  merchandise  withdrawn  or  re-shipped  per 
order,  on  account  of  advances  and  responsibilities,  full  com- 
mission. 

On  the  surplus  amount  of  invoices  of  such  consignments, 
deducting  advances  and  liabilities half  commission. 

Drawing,  endorsing  or  negotiating  foreign  bills  of  exchange,     1| 
Do.  on  domestic  bills  of  exchange 1 

Receiving,  entering  and  re-shipping  merchandise  to  a  foreign 
port,  on  amount  of  invoice 1 

On  amount  of  advances,  charges,  and  liabilities  on  same 2| 

For  drawing,  accepting,  negotiating  or  endorsing  notes  or 
drafts,  without  funds,  produce  or  bills  of  lading  in  hand. .     2| 

On  cash  advances,  in  all  cases 2^ 

For  entering  and  bonding  merchandise  for  the  interior,  on 
amount  of  duties,  freight  and  charges,  (besides  the  regular 
charge  for  forwarding,) 2| 

Agency  for  steamboats,  according  to  special  contract. 

The  foregoing  rates  to  be  exclusive  of  brokerage  and  charges 

actually  incurred. 

RECEIVING  AND  FORWARDING  MERCHANDISE. 

[Exclusive  of  Charges  actiudly  incurred.'\ 

CENTS. 

Sugar,  molasses  and  tobacco,  per  tierce 50 

Cotton,  per  bale 50 

Hemp,  per  bale 20 

Moss,  per  bale 10 

Provisions  or  bacon,  per  hhd 25 

Provisions  or  bacon,  per  tierce 12| 

Pork,  beef,  lard  and  tallow,  per  bbl 5 

Box  pork,  per  box 15 

Flour,  grain  and  other  dry  barrels 5 

Lark,  nails  and  shot,  per  keg 2^ 


255 


CENTS. 

Lead,  per  pig 1 

Corn,  wheat,  beans,  oats  and  other  grain,  per  bag 3 

Liquids. 

Pipes  and  hogsheads 60 

Half-pipes  and  tierces 25 

Quarter-casks  and  barrels 12^ 

Whiskey 10 

Oils,  per  barrel 12| 

Sundries. 

Boxes,  bales,  cases,  trunks  and  other  packages  dry  goods,.  10fi)50 

Earthen  and  hardware,  per  package 25^50 

Bar  iron  and  castings,  per  ton 15 

Railroad  iron  and  pig  iron,  per  ton 50 

Hollow  ware,  per  ton $1  50 

Soap,  candles,  wines,  etc.,  per  box 5 

Coflfee,  spices,  etc.,  per  bag 6 

Gunpowder,  per  keg 25 

Salt,  per  sack 3 


256 


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257 

ALL  DOCKAGES  CASH. 

All  vessels  and  steamers  will  be  allowed,  after  ten  days  demurrage 

in  dock,  ten  per  cent,  deduction  on  their  demurrage;  twenty  per 
cent,  after  fifteen  days,  and  thirty  per  cent,  after  twenty  days. 

STORAGE  AND  LABOR  PER  MONTH. 

MOXTHS. 

Ist.  2il,  etc. 

Cotton  and  wool,  per  bale 20  cts.  10 

Tobacco,  per  hlid 50  25 

Hemp,  per  bale  not  exceeding  300  lbs 10  7 

Hemp,  per  bale  not  exceeding  450  tbs 15  10 

Hemp,  per  bale  not  exceeding  600  lbs 20  15 

Hemp,  per  bale  not  exceeding  800  ftis 25  18 

Moss,  per  bale 10  6 

Bagging  and  rope 5  3 

Pultries,  per  bale 10  1 

Hides,  each 1|  1 

Lead,  per  pig 1  1 

Hollow  ware,  per  ton 1  25  75 

Bar  iron  and  castings,  per  ton 75  50 

Rail  road  iron  and  pig  iron,  per  ton 50  25 

Bacon  and  provisions,  per  hbd 25  25 

Pork,  beef,  lard,  tallow,  etc.,  per  barrel 8  6 

Molasses,-  oil  and  whiskey,  per  barrel 10  8 

Flour,  per  barrel 5  4 

Lard,  por  keg ^ 2^  2 

Sugar  and  molasses,  per  hhd 40  25 

Sugar,  Havana,  per  box 12i  10 

Corn,  wheat,  oats  and  other  grain,  per  bag 4  3 

Coffee,  spices,  etc.,  per  bag 5  3 

Salt,  per  bag 3  2 

Candles,   soap,  wine,  fish,  raisins,  oils,  sweatmcats, 

cigars,  etc.,  per  box  or  basket 4  2 

Do.  in  half  boxes 2  1 


258 

Months 
l3t.       2d,  etc. 

Nails,  per  keg 3  2 

Dry  goods,  not  exceeding  10  feet 15  10 

Dry  goods,  not  exceeding  20  feet 20  15 

Dry  goods,  not  exceeding  30  feet 25  20 

Dry  Goods,  over  30  feet 40  25 

Crockery,  per  cask  or  crate 30  20 

Crockery,  per  lialf  cask  or  half  crate 15  10 

Hardware,  per  cask 40  25 

Hardware,  per  tierce 20  15 

Hardware,  per  barrel 10  8 

Liquids,  per  pipe  or  hhd 40  30 

Liquids,  per  half  pipe  or  tierce 25  18 

Liquids,  per  quarter  cask  or  barrel 10  8 

Claret,  per  cask 20  15 

Gunny  bags,  per  bale 10  8 

India  bagging,  per  bale 15  10 

WEIGHT  OF  GRAIN  PER  BUSHEL. 

Wheat  and  rye -'    60  ibs. 

Corn    56  lbs. 

Oats   82  ibs. 

TARES. 

Lard,  butter,  cheese,  tallow Actual  tare. 

Stearine,  sugar,  rice Actual  tare. 

Cofiee,  in  bags 2  per  cent. 

FREIGHTS. 

When  vessels  are  chartered,  or  goods  shipped  by  the  ton,  and  no 
special  agreement  respecting  the  proportion  of  tonnage  which 
each  particular  article  shall  be  computed  at,  the  following  regula- 
tion shall  be  the  standard.  The  articles,  the  bulk  of  which  shall 
compose  a  ton,  to  equal  a  ton  of  heavy  materials,  shall,  in  weight, 
be  as  follows: 


259 

Coifee,  in  casks 1508  lbs;  in  bag's 1830  fts. 

Cocoa,  in  casks 1120  fts:  in  Lags 1300  lbs. 

Pimento,  in  casks 050  lbs ;  in  bags 1 100  tbs. 

Flour 8  barrels  of  196  lbs. 

Beef,  pork,  tallow,  pickled  fish,  naval  stores G  barrels. 

Pig-  and  bar  iron,  lead   and  other  metals  or  ore,  heavy  dj^c-woods. 

sugar,  rice,  honey,  or  other  heavy  articles gross  2240  lbs. 

Ship  bread,  in  casks CA2;  bags 184 ;  bulk 896  fts. 

AVines,  brandy,  spirits   and  liquids  generally,  reckoning  tiic  full 

capacity  of  the  casks,  wine  measui'c 200  gallons. 

Grain,  peas  and  beans,  in  casks 22  bushels. 

Grain,  peas  and,  beans,  in  bulk 36  bushels. 

Salt,  European 36  bushels. 

Salt,  West  India .31  bushels. 

Stone  Coal 28  bushels. 

Timber,  planks,  furs,  peltries,  in   bales  or  boxes,  cotton,  wool,  or 

other  measurement  goods 40  cubic  feet. 

Dry  hides 1120  lbs. 

When  molasses  is  shipped  by  the  hogshead  witliout  any  special 
agreement,  it  shall  be  taken  at  110  gallons,  estimated  on  the  full 
capacity  of  the  cask. 

Freights,  (and  commissions  on  them,)  when  in  sterling  money, 
shall  be  settled  at  $4  84  per  pound  sterling;  and  other  foreign 
currency,  at  the  value  fixed  by  Congress. 

SCALE  OF  RATES  ADOrTEU  BY  THE  ASSOCIATION  OF  COTTON 
TRESSES  AT  NEW  ORLEANS. 

Charges  to  Shippers  and  Speculators  in  Cotton  when  Compressed. 

Drayage  to  ship 20  cents  per  bale. 

Ropes  to  replace  iron  hoops 8  cents  per  rope. 

Additional  ropes,  when  required 10  cents  per  r(jpe. 

Covering  sample  holes 10  cents  per  bale. 

Labor,  if  not  ordered  the  day  cotton  is  weighed,    5  cents  per  bale. 
Storage  per  month,  after  5  days 10  cents  per  bale. 


260 

A  charge  of  15  cents  per  bale  for  the  use  of  the  yard  for  class- 
ing and  marking  will  be  made  to  the  purchaser  on  all  cotton 
moved  to  any  other  press  for  compressing. 

Upon  all  cotton  returned  from  the  ship,  double  drayage  will  be 
charged  to  the  shipper;  and  any  labor  and  storage  that  may  be 
incurred,  as  per  above  rates. 

Cotton  Uncompressed. 

Drayage  to  ship 25  cents  per  bale, 

Labor,  if  not  ordc/ed  the  day  it  is  weighed 5  cents  pei  bale- 
Storage,  first_ month 15  cents  per  bale. 

Storage  per  month  thereafter 10  cents  per  bale. 

Cotton  ordered,  and  the  ship  is  not  ready  to  receive  it,  whether 
compressed  or  uncompressed,  will  be  charged  the  same  rate  as  if 
not  ordered. 

Small  Numbers  and  Speculation  Cotton. 

Labor  and  storage,  first  month 20  cents  per  baie. 

Storage  per  month  thereafter 10  cents  per  bale. 

All  cotton  changing' ownership  will  be  charged  anew. 


HATES  OF  THE  NEW  ORLEANS  TOW  150ATS. 


FROM  THE  LEVEE  TO  THE  P.AR. 

kmh  imdei"  70  tons  will  be  charged  $2ft;  aiul  between 

70  and  125  tons,  m 

cents  per  ton. 

Vessels  of      125  tons  and  under     150  toi 

IS     $  45 

150              . .                 175 

48 

175              ..                200 

53 

200              . .                225 

58 

225               . .                 250 

63 

250              ..                275 

68 

275              ..            ^    300 

75 

300              ..            '    325 

83 

325              . .                 350 

90 

350              ..                375 

100 

375              ..                400 

110 

400              . .                 425 

120 

425               . .                 450 

130 

450              .  .                 475 

140 

475              ..                 500 

150 

■    500              ..                 525 

160 

525              . .                550 

170 

550              . .                575 

180 

575              . .                 GOO 

100 

600              . .                 625 

203 

625              . .                 650 

215 

650              ..                 675 

225 

675              ..                 700 

235 

700              ..                 725 

248 

725              ..                  750 

258 

750              ..                 775 

270 

775              ..                800 

283 

800              . .                 825 

295 

825              ..                 850 

310 

850               . .                 875 

325 

.875              ..                <)00 

338 

35 


262 

FROM  THE  LEVEE  TO  THE  BAR.  CONTINUED. 

Vessels   of      900  tons  and  under     925  tons     $350 

925              ..                 950  363 

950              ..                 915  315. 

915               ,.               1000  888 

1000               ..               1025  400     • 

1025              ..               1050  415 

1050              ..               1075      .  430 

1015               .-                1100  445 

1100               ..                1125  4()0 

1125               ..               1150  4t5 

1150               ..               ins  485 

1115              ..               1200  498 

1200               ..               1225  510 

1-225               ..               1250  523 

1250               ..               1215  535 

1215               ..               1300  548 

1300               ..               1325  560 

1325              ..               1350  513 

1350              ..               1315  585 

1315              ..               1400  595 

1400               ..                1425  608 

1425              ..               1450  620 

1450               ..                1415  633 

*                 1415               --               1500  645 

1500  658 
And  for  every  rate  additional,  $15  more. 
Vesssls  requiring  tlie  aid  of  two  boats  on  the  bar,  will  be  charged 
for  the  extra  boat  as  f  )llows: 

Under  500  tons $  50 

Of  500  tons,  and  under  1000 15 

Of  1000  and  upwards, 100 


VESSELS   FROM   THE   BAR,   OR   INSIDE   THE   BAR,   TO   CITY. 

Vessels  under  ?0  tons,  %\  per  ton. 

Vessels  of      50  tons  and  under     60  tons     $  55 
60  -■  10  60 

10  ..  80  10 


263 


VESSELS  FROM  THE  DAR,  OR  INSIDE  THE  BAR  TO  CITY.  CONTINUED. 


Vessels  of  80  tons  un 

d  under  90  tons, 

$  80 

90 

100 

90 

100 

125 

100 

125 

150 

120 

150 

175 

140 

175- 

200 

160 

200 

225 

180 

225 

.   •   250 

•  200 

250 

275 

215 

275 

300 

230 

300 

325 

245 

325 

350 

260 

350 

375 

275 

375 

400 

293 

400 

425 

308 

425 

450 

325 

450 

475 

340 

475 

500 

355 

500 

525 

370 

525 

550 

385 

550    •  . 

575 

395 

575 

600 

410 

600    .  . 

625 

423 

625 

650 

435 

650 

675 

448 

675 

700 

460 

700 

725 

475 

725 

750 

488 

750 

775 

500 

775 

800 

515 

800 

825 

530 

825 

850 

545 

850 

875 

560 

875 

900 

575 

900 

925 

590 

925 

950 

605 

950 

875 

618 

975 

1000 

630 

1000 

1025 

643 

264 


VESSELS  FROM  THE  BAR.  OR  INSIDE  THE  BAR  TO  CITY.  CONTINUED. 


Vessels  of  1025  tons  auc 

under  1050  tons, 

%   658 

1050     ..     1075 

675 

1075 

1100 

685 

1100 

1125 

695 

1125 

1150 

708 

1150 

1175 

720 

1175  '■ 

1200 

735 

1200  * 

1225 

748 

1225 

1250 

765 

1250 

1275 

790 

1275 

1300 

805 

1300 

1325 

825 

1325 

1350 

845 

1350 

1375 

860 

1375 

1400 

875 

1400 

1425 

890 

1425 

1450 

905 

1450 

1475 

920 

1475 

1500 

935 

1500 

950 

And  for  every  rate  additional,  $20  more. 
All  vessels  left  at  the  Powder  House  or  at  any  point  below  the  City 
for  the  purpose  of  discharging  Cargo,  Passengers,  etc,,  will  be 
charged  the  same  as  if  towed  to  the  City. 


FROM  WILDER'S  BAYOU  TO  CITY. 

Vessels  under  200  toifs,  75  cents  per  ton. 

Vessels  of  200  tons  and  under  225  tons, 

$155 

225       . .      250 

165 

250       . .      275 

175 

275.      ..      300 

190 

300       . .      325 

210 

325       ..     '  350 

225 

350       . .      375 

240 

375       -.      400 

255 

400       . .      425 

268 

425       . .      450 

283 

265 

FROM  WILDER-S  BAYOU  TO  CITY,  CONTINUED. 
Vessels  of 


f  450  tons 

and  under  475  tons, 

$295 

475 

500 

310 

500 

525 

325 

525 

650 

340 

550 

575 

356 

5'75 

600 

366 

600 

625 

375 

625 

650 

385 

650 

675 

398 

6t5 

700 

410 

700 

725 

420 

725 

750 

430 

750 

775 

440 

775 

800 

455 

800 

825 

•  465 

825 

850 

478 

850 

875 

490 

875 

900 

505 

900 

.925 

520 

925 

950 

536 

950 

975 

550 

975 

1000 

565 

1000 

1025 

580 

1025 

1050 

593 

1050 

1075 

605 

1075 

1100 

620 

1100 

1125 

638 

1125 

1150 

650 

1150 

1175 

666 

1175 

1200 

680 

1200 

1225 

698 

1225 

1250 

715 

1250 

1275 

730 

1275 

1300 

745 

1300 

1325 

760 

1325 

1350 

773 

1350 

1375 

785 

1375 

1400 

798 

1400 

1425 

810 

266 

FROM  WILDER "S  BAYOU  TO  CITY,  CONTINUED. 

Vessels  of     1425  tons,  and  nndcr     1450  tons,     $823 

1450  ..  14t5  833 

1475  ..  1500  845 

1500  •  858 

And  for  every  rate  additional,  $15  more. 


FROM  FORT  JACKSON  TO  CITY. 

Vessels  under  200  tons,  70  cents  per  ton. 

Vessels  of   200  tons  and  under  225  tons, 
225 
250 
215 
300 
325 
350 
375 
400 
425 
450 
475 
500 
525 
550 
575 
600 
625 
650 
675 
700 
725 
750 
775 
800 
825 
850 
875 
900 
925 


250 

160 

275 

170 

300 

180 

325 

190 

350 

200 

375 

213 

400 

225 

425 

235 

450 

248 

475 

263 

500 

275 

525 

288 

550 

300 

575 

310 

GOO 

325 

625" 

335 

650 

345 

675 

355 

700 

365 

725 

375 

750 

385 

775 

395 

800 

405 

825 

415 

850 

425 

875 

435 

900 

448 

925 

460 

950 

473 

2G7 


FROM  FORT  JACKSON  TO  CITY,  CONTINUED. 


Vessels  of  950  tons  and  under  975  tons, 

$483 

975'     .-      1000 

495 

1000     ..      1025 

510 

1025     .-      1050 

525 

1050      . .      1075 

538 

10(5      ..      1100 

550 

1100      ..      1125 

5G0 

1125     ..      1150 

570 

1150     ..      1175 

580 

1175     ..      1200 

590 

1200     ..      1225 

GOO 

1225     . .      1250 

015 

1250     . .      1275 

633 

1275     ..      1300 

648 

1300     . .      1325 

660 

1325     ..      1350 

673 

1350     . .      1375 

.  685 

1375      ..      1400 

695 

1400      . .      1425 

705 

1425     ..      1450 

715 

1450      ..      1475 

•725 

1475     ..      1500 

738 

1500 

750 

And  for  t'vorv  rate  ;id(liti<.>nal,  S12  mord 

FROM  GRAND  PRAIRIE  TO  THE  CITY. 

Vessels  under  200  tons,  58  cents  per  ton. 


sscLs  of 

200  tons  and 

under 

225 

tons, 

$130 

225 

250 

138 

250 

275 

145 

275 

300 

153 

300 

325 

163 

325 

350 

173 

350 

375 

185 

375 

400 

198 

400 

425 

208 

425 

450 

218 

450 

476 

228 

268 


frojU  grand  prairie  to  the  city,  continued. 


Vessels 

of.  415  tons 

and 

under  500  tons, 

$238 

500 

525 

248 

525 

550 

258 

550 

515 

268 

515 

600 

213 

600 

625 

280 

625 

050 

290 

650 

615 

300 

615 

100 

310 

100 

125 

320 

125 

150 

330 

150 

115 

340 

115 

800 

353 

800 

825 

363 

825 

850 

313 

850 

815 

383 

815 

900 

390 

900 

925 

400 

925 

950 

415 

950 

915 

430 

915 

1000 

443 

1000 

1025 

455 

1025 

1050 

465 

1050 

1015 

415 

1015 

1100 

485 

1100 

1125 

495 

1125 

1150 

503 

1150 

1115- 

513 

1115 

1200 

523 

1200 

1225 

533 

1225 

1250 

543 

1250 

1215 

553 

1215 

1300 

563 

1300 

1325 

518 

1325 

1350 

595 

1350 

1315 

608 

1315 

1400 

620 

1400 

1425 

638 

1425 

1450 

650 

269 

FROM  GRAND  PRAIRIE  TO  THE  CITY,  CONTINUED. 

Vessels  of    1450  tons  and  under     1415  tons,  |r)(iO 

1475                 ..             1500  fiTO 

1500                 ..  680 
And  for  every  rate  additional,  $10  more. 


FROM  JOHNSTON'S    TO  THE  CITY. 

Vessels  under  200  Ions,  50  cents  per  ton. 

Vessels  of   200  tons  and  under 
225 
250 
275 
300 
325 
350 
375 
400 
425 
450 
475 
500 
525 
550 
575 
600 
625 
650 
675 
700 
725 
750 
775 
800 
825 
850 
875 
900 
925 
950 
36 


225  tons. 

$105 

250 

113 

275 

123 

300 

135 

325 

145 

350 

155 

375 

168 

■  400 

178 

425 

188 

450 

195 

475 

205 

500 

215 

525 

223 

550 

230 

575 

238 

600 

245 

625 

253 

650 

260 

675 

268 

700 

275 

725 

285 

750 

293 

775 

300 

800 

308 

825 

315 

850 

323 

875 

330 

900 

338 

925 

345 

950 

355 

975 

365 

270 


FROM  JOHNSTON'S  TO  THE  CITY,  CONTINUED. 


els  of  975  tons 

and  under 

1000  tons, 

$378 

1000 

1025 

388 

1025 

1050 

398 

1050 

1075 

405 

1075 

1100 

413 

1100 

1125 

420 

1125 

1150 

428 

1150 

1175 

435 

1175 

1200 

445 

1200 

1225 

455 

1225 

1250 

463 

1250 

1275 

473 

1275 

1300 

483 

1300 

1325 

495 

1325 

1350 

510 

1350 

1375 

523 

1375 

1400 

533 

1400 

1425 

545 

1425 

1450 

555 

1450 

1475 

568 

1475 

1500 

578 

1500 

588 

AikI  for  every  r 

ate  additional,  $9 

more. 

FROM  POVERTY  POINT  TO  THE  CITY. 

Vessels  under  200  tous,  45  cents  per  ton. 

Vessels  of 


200  tons  and  under 

225  tons, 

$  95 

225 

250 

100 

250 

275 

105 

275 

300 

113 

300 

325 

120 

325 

350 

128 

350 

375 

135 

375 

400 

143 

400 

425 

150 

425 

450 

158 

450 

475 

168 

475 

500 

178 

271 

FROM  POVERTY  TOINT  TO  THE  CITY,  CONTINUED. 


Vessels  of   500  tons 

and  under 

■   525  tons, 

$186 

525 

. . 

550 

193 

550 

515 

200 

575 

600 

208 

GOO 

625 

215 

625 

650 

223 

650 

615 

230 

615 

100 

238 

TOO 

125 

243 

125 

150 

250 

150 

115 

258 

115 

800 

263 

800 

825 

268 

825 

850 

213 

850 

815 

218 

815 

900 

285 

900 

925 

293 

925 

950 

300 

950 

915 

308 

915 

. . 

1000 

315 

1000 

1025 

323 

1025 

. . 

1050 

333 

1050 

1015 

340 

1015 

1100 

348 

1100 

1125 

355 

1125 

1150 

363 

1150 

1115 

310 

1115 

1200 

318 

1200 

. . 

1225 

386 

1225 

1250 

393 

1250 

. . 

1215 

400 

1215 

1300 

410 

1300 

1325 

420 

1325 

1350 

430 

1350 

1315 

443 

1315 

1400 

456 

1400 

. . 

1425 

465 

H25 

. , 

1450 

4(5 

272 


FROM  POVERTY  POINT  TO  THE  CITY,  CONTINUED. 


Vessels  of    1450  tons  and  under     1475  tons, 

1475  ..  1500  493 

1500  500 

And  for  eA'ery  rate  additional,  $8  more. 


FROM    M -CALL'S    TO    THE    CITY 


Vessels  iiiider  200  tons,  35  cents  per  ton. 

Vessels  of   200  tons  and  under   225  tons, 

$  73 

225      ..       250 

78 

250      ..       275 

83 

275      ..       300 

90 

300      . .       325 

95 

325      . .       350 

103 

350      . .       375 

110 

375      . .       400 

115 

400      ..       425 

123 

425      . .       450 

130 

450      .-       475 

138 

475      ..       500 

145 

500      . .       525 

153 

525      ..       550 

158 

550      ..       575 

163 

575      ...       600 

168 

600      ..       625 

173 

625      ..       650 

180 

650      ..       675 

185 

675      ..       700 

188 

700  .     ..       725 

193 

725      ..       750 

198 

750      ..       775 

203 

775      ..       800 

208 

800      . .       825 

213 

825      ..       850 

218 

850      ..       875 

223 

875      ..       900 

228 

273 


FROM  M'CALL'S  TO  THE  CITY.   CONTINUED. 


Vessels  of   000  tons  ;ind  under  025  tons, 

$233 

925      - .       950 

238 

950     -  -             in5 

243 

975      ..      1000 

248 

1000      . .      1025 

253 

1025      . .      1050 

258. 

1050      ..      1075 

263 

1075      ..      1100 

268 

1100      ..      1125 

273 

1125      ..      1150 

278 

1150      ..      1175 

283 

1175      ..      1200 

288 

1200      ..      1225 

293 

1225      . .      1250 

300 

1250      . .      1275 

308 

1275      ..      1300 

315 

1300      . .      1325 

323 

1325      ..      1350 

330 

1350      ..      1375 

338 

1375      ..      1400 

345 

1400      ..      1426 

353 

1425      ..      1450 

300 

1450      ..      1475 

368 

1475      ..      1500 

375 

1500 

383 

And  for  every  rate  additional,  $7  more. 

FROM  ENGLISH  TURN  TO  THE  CITY. 

Vessels  uuder  200  tons,  ii  cents  per  ton. 

Vessels  of   200  tons  and  under   225  tons, 

$  70 

225       . .      250 

73 

250       . .      275 

75 

275       .  .      300 

78 

300       . .      325 

80 

325       . .      350 

83 

350       . .      375 

85 

375       . .      400 

88 

274 


FROM  ENGLISH  TURN  TO  THE  CITY,  CONTINUED. 


Vessels  of 

400  tons  and  under   425  tons, 

$  93 

425 

450 

98 

450 

475 

103 

4t5 

500 

108 

500 

525 

113 

» 

525 

559 

118 

550 

575 

123 

515 

GOO 

128 

GOO 

625 

133 

625 

650 

138 

650 

675 

143 

675 

700 

148 

.700 

725 

153 

725 

750 

158 

750 

775 

160 

775 

800 

163 

800 

825 

165 

825 

850 

168 

850 

875 

170 

875 

900 

173 

900 

925 

175 

925 

950 

178 

950 

975 

183 

975 

1000 

188 

1000 

1025 

193 

1025 

1050 

198 

1050 

1075 

203 

1075 

1100 

208 

1100 

1125 

213 

1125 

1150 

218 

1150 

1175 

223 

1175 

1200 

228 

1200 

1225 

233 

1225 

1250 

238 

1250 

1275 

245 

1275 

1300 

250 

1300 

1325 

555 

1325 

1350 

263 

1350 

1375 

270 

276 

FROM  ENGLISH  TURN  TO  THE  CITY,  CONTINUED. 

Vessels  of     1375  tons,  and  nndcr  1400  tons,     $215 

UOO                 ..  1425  283 

1425                 ..  1450  290 

1450                 ..  1475  298 

1475              ...  1500  303 

1500  308 
And  for  every  rate  additional,  $6  more. 


MOVING  VESSELS. 

From  Powder  House  to  the  City,  and  mce  versa. 

Vessels  under  200  tons $20 

of     200  and  under  400 $25 

"  "      400  and  upwards $30 

From  Slaughter  House  Point,  or  Brooklyn  Warehouse  to  the  City, 

and  vice  versa. 

Vessels  under  200  tons $10 

"  of      200  tons   and  upwards . : $12 

From  Canal  Street  to  Lower  Tobacco  Warehouses,  or  ant  Point 

between  these  limits,  and  vice  versa. 

For  all  vessels $10 

The  same  rate  if  moved  within  the  limits  of  1st  and  4th  Districts. 

From  any  Point  between  Canal  Street  and  Lower  Tobacco  Ware- 
houses TO  ANY  Point  within  the  Limits  of  1st  and  4th  Districts, 

AND  VICE  VERSA. 

Vessels  under  200  tons $10 

of      200  and  upwards $12 

From  City  to  Ship  Yards,  and  vice  versa. 

Vessels  under  200  tons $12 

"  of    200  tons  and  upwards $15 

Steam  Boats  to  be  charged  as  per  agreement. 


276 

AH  vessels  are  to  be  charged  according  to  their  American  meas- 
urement, and  when  not  so  measured,  will  be  charged  30  per  cent, 
additional  on  their  rates,  according  to  their  registered  tonnage. 

A  vessel  shall  be  bound  to  wait  thirty-six  hours  after  being 
towed  in  over  the  bar  for  the  boat  which  towed  her  in,  or  for  one 
belonging  to  the  same  line,  to  make  up  a  tow;  otherwise  she  shall 
be  charged  full  towage  from  sea  to  city. 

Any  vessel,  after  waiting  thirty-six  hours  for  the  boat  that  towed 
her  in,  or  one  of  the  same  line,  to  make  up  a  tow,  may  take  any 
other  boat  that  offers,  by  paying  to  the  boat  which  towed  her  in 
one  quarter  of  the  regular  upward  towage. 

All  vessels,  whilst  in  tow  of  any  boat,  shall  be  considered  at  their 
own  risk,  and  vessels  towed  astern  will  be  charged  the  same  as  if 
taken  alongside,  and  in  proportion  to  the  distance  they  may  be 
towed,  should  they  be  cast  off  in  consequence  of  bad  weather,  or  for 
any  cause  beyond  the  control  of  the  master  of  the  boat. 

Vessels  ashore  or  in  distress,  requiring  the  aid  of  a  towboat,  will 
be  charged  as  agreed  on  by  the  masters  of  the  vessel  and  towboat. 
In  all  cases  where  cargo  is  put  on  board  of  an}^  boat,  it  is  under- 
stood to  be  at  the  risk  pf  the  vessel  discharging  it,  whether  as  re- 
gards damage  or  loss ;  neither  will  any  receipt  be  given  by  the 
master  or  officers  of  said  boat  for  goods  received  on  board  of  her; 
but  the  captains  of  the  vessels  may  send  such  persons  on  board  to 
take  charge  of  them  as  they  may  think  proper. 

Vessels  without  rudders,  or  with  rudders  so  damaged  as  to  be 
unserviceable,  will  be  charged  double  the  above  rates. 

All  towage  down  will  be  payable  on  the  arrival  of  the  vessel  at 
the  Pilot's  Station,  S.  W.  Pass,  or  Balize,  and  no  vessel  will  be  put 
on  the  bar  until  the  towage  is  paid. 

When  a  vessel  is  towed  on  the  bar,  and  after  a  fair  and  unsuc- 
cessful trial  to  get  her  in,  she  shall  be  charged  such  a  price  as  may 
be  deemed  adequate  for  the  service  performed. 

Signals  for  steam  are  to  be  hoisted  at  the  main;  and  in  all  cases 
where  vessels  are  taken  in  tow,  it  shall  be  considered  as  an  engage- 


277 


ment  to  be  towed  to  tlic  city,  at  tlie  customary  rates  of  towage,  and 
under  the  conditions  heretofore  expressed,  unless  a  special  engage- 
ment be  made  to  tlic  contrary. 

All  services  rendered  for  which  no  provision  is  made  in  the  fore- 
going- rates  will  be  charged  as  per  agreement  between  the  captains 
or  agents  of  the  boats  and  masters  or  agents  of  the  vessels. 


RATES  FOR  PILOTAGE  IN  AND  OUT   THE  MISSISSIPRI  PASSES. 

Vessels  drawing  10  feet,  or  less $2  50  per  foot. 

over  10  feet,  and  under  18 3  50        " 

18  feet,  and  upwards 4  50        " 


DRAFT.  PER  FOOT. 

$10  00 


AM  or  XT. 

4  feet,    $2  50 


H  "  : 11  25 

4|  "  11  87 

5  "  12  50 

^h  "  12  75 


?  •  13  37 

15  00 


H  "                    16  25 

6|  "        16  87 

^  "        17  50 

n  "        18  75 

^  "        '19  37 

S  " 20  00 

^i  "         21  25 

Q.?  it 

^4  21  87 

^  "         22  50 

^i  "        23  75 

9|  "    ,    2137 

^^  " 25  00 

m  $3  50       30  75 

10|  "        37  63 

37 


278 


AMOUNT. 

$38  50 

40  25 

41  12 

42  00 

43  t5 

44  62 

45  50 

4t  25 

48  12 

49  00 

50  15 

51  62 

52  50 

54  25 

55  12 

56  00 

51  15 

58  62 

59  50 

61  25 

62  12 

81  00 

83  25 

84  31 

85  50 

81  15 

88  81 

90  00 

92  25 

93  31 

94  50 

96  15 

91  81 

22  "         99  00 


DRAFT. 

PER   FOOT, 

11      feet, 

$3  50 

IH 

(.- 

111 

<( 

12 

(( 

m 

(( 

12| 

(( 

13 

11 

II 

13| 

(( 

14 

IC 

14i 

(1 

14| 

(1 

15 

(( 

15^ 

(( 

15| 

(( 

16 

(( 

161 

11 

16| 

(( 

11 

(t 

iH 

(1 

nl 

(( 

18 

$4  50 

m 

<( 

18| 

<( 

19 

It 

191 

1  ( 

19| 

(( 

20 

II 

201 

i< 

20| 

(1 

21 

(I 

211 

" 

21| 

<i 

279 

QUARANTINE  CHARGES  AT  NEW  ORLEANS. 

The  quarantine  station  is  on  the  Mississippi  river,  scvonty-two 
miles  below  the  city  of  New  Orleans. 

For  certificate  of  health  from  resident  physician  and  permit  to  pro- 
ceed to  the  City: 

Sailing'  vessels  of  1000  tons  or  over |30  00 

Ships  of  1000  tons  or  less 20  00 

Barks 15  OO 

Brigs 10  00 

.  Schooners 1  50 

Steamboats  (except  tow  boats) 5  00 

Steamships  from  Florida,  Alabama,  Mississippi,  or  Texas. .   10  00 

Steamships  from  other  ports 20  00 

These  fees  arc  to  l)e  paid  to  the  resident  physician  at  the  quaran- 
tine station. 

PORT  WARDEN'S  FEES,  NEW  ORLEANS. 

Master  and  wardens,  for  inspecting,  when  called 
upon,  the  hatches  of  vessels  arriving  from  sea, 
previous  to  opening,  and  being  present  at  the 
opening  of  the  same,  holding  survey  and  furnish- 
ing certificate $2  00 

For  every  duplicate  of  such  certificate 1  00 

Master  and  wardens,  for  survey  upon  damaged 
goods  brought  into  port  in  any  ship  or  vessel,  or 
upon  any  damaged  vessel  deemed  unfit  to  pro- 
ceed to  sea,  and  presenting  certificate 2  00 

For  every  duplicate  of  such  certificate 1  00 

Wardens,  for  services  as  surveyors  of  damnged 

goods  or  vessels,  at  rate  of 2  50  per  day. 

Master  and  wardens,  for  directing  sale  of  dam- 
aged goods  by  public  auction,  giving  notice  of 
sale  in  newspapers,  attendance  at  sale  and  cer- 
tificate to  account  of  sale 10  00 


280 

Master  and  wardens  are  allowed,  in  addition  to 
the  above,  for  each  vessel  arriving  in  port  from 
sea,  whether  called  upon  to  perform  any  service 
or  not $5  00 

Acts  of  Louisiana,  March  15,  1855. 

HARBOR  MASTER. 

A  fee  of  2  cents  per   ton  is  charged  by  the  harbor  master  to  all 
vessels  arriving*  from  sea  and  coming  to  the  wharf 

NEW   ORLEANS  LEVEE   AND  WHARFAGE   DUES. 

On  ships  and  other  decked  vessels,  and  steam- 
ships from  sea,  1000  tons  and  under 20  cents  per  ton. 

Excess  of  tonnage  over  1000  tons 15  " 

On  steamships  navigating  the  Gulf  of  Mexico  or 

the  ocean , 15  " 

These  rates  are  for  the  first  sixty  dayS;  and  an 
extra  duty  of  one-third  of  these  rates  for  each 
additional  sixty  days. 

Steamboats,  for  five  days 10  cents  per  ton. 

"  after  five  days $5  00  per  day. 

"  ai'riving  and   departing  twice  in  a 

week,  for  each  trip 7  cents  per  ton. 

"  making  three  trips  per  week,  each 

trip 5  cents  per  ton. 

Barges,  over  100  tons $25  00 

Luggers,  pirogues  and  scows,  coastwise 2  00  each. 

Flatboats,   80  feet 8  00 

from  80  to  100  feet 10  00 

100  feet  and  over: 13  00 


281 
PORT  CHARGES  AT  MOBILE,  ALA. 


For  Pilotage  of  Vessels  from  Sf.a  to  Anoiioragr,  and  vice  versa. 

Vessels  drawing- from    5    to    10   feet $2  50  per  foot. 

"     101  "     12      •'    $2  75     "      " 

"     121  "     14      "   $3  00     "      " 

over  14  "   $4  50     "       " 

There  arc  no  regular  rates  of  tonnage  from  sea  to  the  city,  as 
vessels  g-encrally  tow  from  sea  to  the  lower  anchorage,  and  sail 
np  the  bay  from  there  to  Dog  River  Bar. 

For  tonnage  from  sea  to  anchorage,  /  ,  ^ 

^^.  ^  >-  10  cents  per  ton. 

Vice   versa, \ 

There  are  no   wliarfage  charges  at  the  city  oh  vessels,  as  the 

cargo  pays  all  such. 

Charge  for  lighterage  on  cotton  down  the  boy,  35  cents  per  bale. 

Vessels  sail  or  tow  to  soa,  as  suits  their  pleasure. 

RATES   OF  TOWAGE  ON  DOG  RIVER  BAR. 

For  vessels  drawing  9    to    O^feetoverbar  and  around  river,  $50  00 

91  to    91  "  "  55  00 

91  to  10  "  "  GO  00 

10  to  101               "                         "             YO  00 
101  to  101                "                         "             75  00 

"              lOitolOf  "                         "             80  00 

10|toll  "                         "             90  00 

11  tollj  "                         "           100  00 

K    to    9  through   Pass 25  00 

over    9  "  30  00 

Towing  in  around   Spanish  river 30  00 

For  use  of  tow-line 5  00 

"    transporting  vessels  in  port 7  50 . 

"               "            steamboats  in  port 10  00 

"               "            liargcs  and  lighters  in  port 5  00 

"    extra  boat 30  GO 

For  every  inch  over  11^  feet,  $5  additional. 


282 

Should  a  captain  misrepresent  the  draft  of  his  vessel,  and  the 
boat  fail  to  get  her  over,  she  will  be  cliargcd  full  towage.  Vessels 
of  500  tons  and  over  will  be  charged  25  per  cent,  on  above  rates. 


EXPLANATORY. 

It  was  the  original  object  of  this  work  to  furnish,  as.  supplemen- 
tary to  the  tariff  and  revenue  matter,  accurate  tables  of  the  port 
charges  and  commercial  rates  established  in  all  the  principal  ports 
of  the  Confederate  States;  but  the  difficulty  and  delay  attending  the 
efforts  made  to  obtain  such,  and  the  necessity  for  the  early  publica- 
tion of  this  edition,  has  rendered  the  omission  of  all  but  those  of  the 
ports  of  New  Orleans  and  Mobile,  which  were  more  accessible, 
unavoidable.  It  is,  however,  confidently  expected  that  this  val- 
uable information  will  be  obtained,  and  embraced  in  a  subsequent 
edition. 


